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NY G86151





January 18, 2001

CLA-2-85:RR:NC:1:108 G86151

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.30.2000, 8519.93.8080, 8520.33.0090, 8523.11.0000

Mr. Herbert J. Lynch
Sullivan & Lynch
156 State Street
Boston, Massachusetts 02109-2508

RE: The tariff classification of the Kidsound Audio System from China.

Dear Mr. Lynch:

In your letter dated December 12, 2000 you requested a tariff classification ruling on behalf of your client Bradlees, Inc.

The item in question is denoted as the “Kidsound Audio System – item 889”. This system is composed of the following components; a headset, a cassette tape player/recorder with a microphone, a cassette player without recording capability and three blank cassette tapes of 4mm width. The question of classification concerns the applicability of the system as a toy put up in retail sets under HTS provision 9503.70.0000.

Because the instant item – Kidsound Audio Systems – is marketed to children, it has the bright colors associated with children’s toys. However, the products in the retail box are still complete functioning cassette players and are expected to be used that way. They are not designed to amuse, to make believe one is listening to or making music. The cassette players, tapes and earphones work the same way as all other products of this kind.

Chapter 95 does allow for items classified in other chapters to be classified within 95 “when put up in a manner clearly indicating use as a toy”. The instant product will be used the same way, packaged as is or if separately imported. There are any number of products; telephones, radios, cell phones, which are being marketed to younger people. They are appropriately colored and marketed to attract that audience. That does not make the product toys.

It is the opinion of this office that the Kidsound Audio System is not a toy of chapter 95.

Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

Consist of at least two different articles, which are, prima facie, classifiable in different headings.

B. Consist of products or articles put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).

The Kidsound Audio System does meet the requirement of both criteria A and C. In relation to criteria B however it does not. For goods put up together to meet a particular need or specific activity requirement and thereby be deemed a set, they must be so related as to be clearly intended for use together or in conjunction with one another for a single purpose or activity. Both the cassette player/ recorder and the cassette player are independent functioning items. Though they both perform a similar activity there is no requirement to use both to accomplish the intended audio task. Each can play any prerecorded cassette tape as well as one recorded by the user and each can be used at various times in a complete independent manner. Therefore it is the opinion of this office that the Kidsound System is not a set and therefore each contained item will be classified in its appropriate HTS provision.

The applicable subheading for the headset will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for headphones, earphones and combined microphones/speaker sets: Other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the cassette player without recording capability will be 8519.93.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Other, cassette type: Other Other. The rate of duty will be free.

The applicable subheading for the cassette player/recorder with microphone will be 8520.33.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other magnetic tape recorders incorporating sound reproducing apparatus: Other, cassette type Other: Other: Other. The rate of duty will be free.

The applicable subheading for the unrecorded cassette tapes will be 8523.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: Magnetic tapes: Of a width not exceeding 4 mm. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 212-637-7039.

Sincerely,

Robert B. Swierupski
Director,

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