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HQ 959164




April 17, 1997

CLA-2 RR:TC:FC 959164 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.9090

Port Director of Customs
Port of Los Angeles
300 South Ferry Street
Terminal Island, California 90731

RE: Request for Internal Advice concerning the classification of "Santa's Caroling Carousel"; Entry No's 112-9698334-6, 112-9698323-9, 112-9698331-2, and 112-9692995-0

Dear Port Director:

This is in response to your memorandum of April 16, 1996, forwarding a request for Internal Advice submitted by Siegel, Mandell & Davidson, P.C., on behalf of their client Avon Products, Inc., concerning the classification of "Santa's Caroling Carousel" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The subject items, known as "Santa's Caroling Carousel", Item No. 63008, "Holiday Merry-Go-Round" carousels, are approximately 8 inches in diameter and electrically-powered. A switch on the carousels activates a mechanism that plays 21 carols, illuminates multicolored lighting, and animates various figures: four "carousel horses," a small elephant and soldier, and a still smaller bear and "Santa Claus." The carousels are intended for indoor use. A sample was submitted for our review.

ISSUE:

Whether the instant carousels are properly classified in heading 9505, HTSUS, as festive articles; in heading 9503, HTSUS, as other toys; or in heading 8543, HTSUS, as other electrical machines and apparatus.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the
tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

Subheading 8543.89.9090, HTSUSA, provides for, "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other, Other."

Customs has consistently classified carousels and similar articles, i.e., decorative items with lights that play music, in chapter 85. See, Headquarters Ruling Letter (HRL) 952832, dated February 19, 1993; HRL 952449, dated February 19, 1993. Also, see, New York Ruling Letter (NYRL) 890160, dated October 7, 1993; NYRL 811306, dated June 29, 1995. Likewise, we find that the instant carousels are properly classifiable in subheading 8543.89.9090, HTSUSA.

The instant carousels are not toys because they are not principally designed to amuse. They are not festive articles because they are not traditionally associated with a particular festivity. These are the positions Customs maintains in the case, Midwest of Cannon Falls, Inc. v. United States, Ct. No's 92-03-00206, 96-12-71, and 96-12-79, currently on appeal before the Court of Appeals for the Federal Circuit.

HOLDING:

Under the authority of GRI 1, the instant carousels fall into subheading 8543.89.9090, HTSUSA, the provision for "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other, Other," dutiable at 3.1 percent ad valorem (1997).

You should mail this decision to the internal advice applicant, through its representative, no later than 60 days from the date of this letter. On that date, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification

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