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 > 1998 HQ Rulings > HQ 960017 - HQ 960218 > HQ 960114

Previous Ruling Next Ruling
HQ 960114




SEPTEMBER 15, 1997

CLA-2 RR:TC:GC 960114 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.19.10

Mr. Fred Larian
Micro Games of America
16730 Schoenborn Street
North Hills, California 91343-6122

RE: NY A89251 Affirmed; "Goosebumps" Model GB-4124 AM/FM Radio/ Clock Book Stand With Sound Effects; Reception Apparatus for Radiotelephony, Heading 8527, Sound Effects, Parts of Sound Signaling Apparatus, Heading 8531, Electrical Parts of Machinery, Heading 8548, Plastic Book Case, Furniture, Heading 9403; GRI 3(b) Essential Character

Dear Mr. Larian:

NY A89251, issued to Micro Games of America on November 8, 1996, by the Director, National Commodity Specialist Division, New York Seaport, held that the Book Crypt Clock Radio With Sound Effects, designated "Goosebumps," model GB-4124, manufactured in China, was classifiable in subheading 8527.19.10, Harmonized Tariff Schedule of the United States (HTSUS), as reception apparatus for radiotelephony, valued not over $40 each, incorporating a clock. We have reconsidered this ruling and believe that it should be clarified, but is otherwise correct.

FACTS:

As described in NY A89251, the Book Crypt Clock Radio With Sound Effects, model GB-4124, consists of a plastic book case with two "Goosebumps" hands on the ends as book holders, into which is incorporated a digital alarm clock with time and date display, AM/FM radio, and motion-activated sound effects in the form of a transducer or electronic chip. Removing a book from or placing a book on the book case activates the "scary" sound effect. The article, which is powered by three "AA" batteries, is imported without books.

The provisions under consideration are as follows:

8527 Reception apparatus for radiotelephony, radiotelegraphy, or radiobroadcasting, whether or not combined, in the same housing, with...a clock:

8527.19 Other:

8527.19.10 Valued over $40 each, incorporating a clock..., not in combination with any other article, and not designed for motor vehicle installation

8527.19.50 Other

8531 Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms)...; parts thereof:

8531.90 Parts:

8531.90.80 Other

8548 ...electrical parts of machinery or apparatus, not specified or included elsewhere in [Chapter 85]:

8548.90.00 Other

9403 Other furniture and parts thereof:

9403.70 Furniture of plastics:

9403.70.40 Of reinforced or laminated plastics

9403.70.80 Other

ISSUE:

Whether the article designated "Goosebumps" is a composite good; whether any component imparts the essential character to the whole.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

With respect to goods that are, prima facie, classifiable in two or more headings, where those headings each refer to part only of the materials or substances contained in composite goods, GRI 3(a) states those headings are to be regarded as equally specific in relation to those goods. GRI 3(b) states, in relevant part, that composite goods made up of different components are to be classified as if consisting only of that component which imparts the essential character to the whole, insofar as this criteria is applicable.

In this case, no single heading describes the Book Crypt Clock Radio With Sound Effects. It is a composite good for tariff purposes which is, prima facie, classifiable in the following headings: the clock/radio in heading 8527, the scary sound effects in heading 8531 or in heading 8548, as appropriate, and the book case in heading 9403. The factor which determines essential character will vary with the goods. The nature of a material or component, its bulk, quantity, weight or value, or its role in relation to the use of the good, are factors Customs has previously used in essential character determinations, although other relevant factors may be considered.

In this case, while specific data is not available, the clock/radio component appears to represent the majority of the total cost or value of the "Goosebumps" book case. It is clearly the most functional component and is in use the majority of the time. The book case and sound effects, on the other hand, suggest a seasonal Halloween motif, which is accentuated only when placing or removing a book activates the sound effect. The very name, Book Crypt Clock Radio With Sound Effects, - 4 -
suggests that the clock/radio is the more significant component. For these reasons, we conclude that the AM/FM clock/radio imparts the essential character to the entire article. Under GRI 3(b), the Book Crypt Clock Radio With Sound Effects is to be classified as if consisting only of the clock/radio component.

HOLDING:

Under the authority of GRI 3(b), HTSUS, the Book Crypt Clock Radio With Sound Effects, designated "Goosebumps" model GB-4124, is provided for in heading 8527. Clock radios valued not over $40 each, not in combination with any other article, and not designed for motor vehicle installation are classifiable in subheading 8527.19.10, HTSUS.

NY A89251, dated November 8, 1996, is clarified, but is otherwise affirmed.

Sincerely,

John Durant, Director
Tariff Classification

Previous Ruling Next Ruling

See also: