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HQ 089882


January 16, 1992

CLA-2 CO:R:C:M 089882 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.32.00

District Director
U.S. Customs Service
909 First Ave, Rm 2039
Seattle, WA 98174

RE: Protest No. 3001-91-100676; Playskool Electronics Model PS- 360 Clock Radio; Digital Clock Radio Incorporating a Night Light and Melody Feature

Dear Mr. Sir:

This is our response to Protest Number 3001-91-100676, dated 06/05/91, and Application for Further Review, regarding classification of "AM/FM Clock Radio" with incorporated night light and melody feature, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The Playskool Electronics Model PS-360 "Rise and Shine Melody Maker Clock Radio" is a clock radio incorporating a night light and a "melody" feature. The importer has submitted additional information and a sample.

ISSUE:

What is the classification of the "Rise and Shine Melody Maker Clock Radio," under the Harmonized Tariff Schedule of the United States (HTSUS)?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

The instant merchandise is classifiable in subheading 8527.32.00, HTSUS, which provides for: "[r]eception apparatus for ...radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: [n]ot combined with sound recording or reproducing apparatus but combined with a clock."

The issue here arises from the scope of heading 9902.85.27, HTSUS, regarding temporary reductions in rates of duty, which provides for: "[e]ntertainment broadcast band receivers valued not over $40 each (provided for in subheading 8527.19.00 or 8527.32.00) incorporating timekeeping or time display devices, not in combination with any other article, and not designed for motor vehicle installation."

Thus, the issue has arisen whether the night light and "melody" feature constitute separate articles that have been combined with the clock radio.

The additional information and sample have sufficiently proven that the night light and "melody" feature are not separate articles that have been combined with the clock radio. In fact, the night light is an illuminated switch which operates as a "snooze" button (turning off the alarm for ten minutes), and acts as the "auto power" switch, which turns on the melody for a period of one hour, or it turns the radio off. The "melody" feature operates as the alarm buzzer, awakening the child, or, it can operate as a lullaby, putting the child to sleep. Thus, in light of the new information, it is Customs position that both the night light and the "melody" feature are integral, constituent, component parts of the clock radio. Therefore, neither function should be considered "any other article" for the purposes of heading 9902.85.27, HTSUS.

HOLDING:

The Playskool Electronics Model PS-360 "Rise and Shine Melody Maker Clock Radio" is classifiable in heading 9902.85.27, HTSUS, regarding temporary reductions in rates of duty, which provides for: "[e]ntertainment broadcast band receivers valued not over $40 each (provided for in subheading 8527.19.00 or 8527.32.00) incorporating timekeeping or time display devices, not in combination with any other article, and not designed for motor vehicle installation." The effective period for the duty reduction is "on or before 12/31/90." The instant merchandise was entered on 11/29/90. The rate of duty is Free.

The protest should be allowed in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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