United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 959320 - HQ 959469 > HQ 959458

Previous Ruling Next Ruling
HQ 959458




April 14, 1997

CLA-2 RR:TC:FC 959458 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.9090

Michele I. Smith
Sears, Roebuck and Co.
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: Classification of "Holiday Merry-Go-Round"

Dear Ms. Smith:

This is in response to your inquiry dated June 10, 1996, with respect to a binding classification ruling, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for carousel items. Your letter, seeking to confirm classification in chapter 85, was forwarded to our office for direct response.

FACTS:

The subject items, Stock No. 94464, "Holiday Merry-Go-Round" carousels, are approximately 12 inches in diameter and electrically-powered. A switch on the carousels activates a mechanism that plays 21 carols, illuminates intermittent lights, and animates six horses that rise and descend, as they rotate with the carousels continuously. The carousels are intended for indoor use. A sample was submitted.

ISSUE:

Whether the instant carousels are properly classified in subheading 8543.89.9090, HTSUSA or elsewhere in the HTSUSA.

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."

We agree with your contention that the carousels are classifiable in subheading 8543.89.9090, HTSUSA. 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.

HOLDING:

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 the general column one rate of 3.4 percent ad valorem.

Sincerely,

John Durant, Director
Tariff Classification

Previous Ruling Next Ruling

See also: