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NY R02760




November 14, 2005

CLA-2-85: RR: NC: 1:108 R02760

CATEGORY: CLASSIFICATION

TARIFF NO.: 8525.30.90

Mr. Dennis Morse
BDP International
2929 walker NW
Grand Rapids, MI 49504

RE: The tariff classification of entertainment system from China.

Dear Mr. Morse:

In your letter dated November 1, 2005, on behalf of Fisher-Price, you requested a tariff classification ruling.

The item in question is denoted as the Fisher-Price star Station Entertainment System, model number H6723. The system is composed of a base unit, a cordless microphone and a ROM cartridge. It is indicated that the system will be sold at retail as a set. This ruling will address the classification of the entire system.

The base unit is designed for direct connection to either a television receiver or a VCR that is directly connected to a television receiver. It contains a five-lens television type camera and incorporates a sound-reproducing device for the playing of the audio ROM cartridge. Once connected to either the television or VCR the user will see themselves, on the television, performing live signing of the songs contained on the ROM cartridge using the cordless microphone.

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:

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

B. Consist of products 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 Fisher-Price Star Station Entertainment System, packaged for retail sale, meets the three-part criteria test for a set. It consists of at least two different articles that are prima facie classified in different headings. The articles are put up together to enable the user to view live video images and it is imported in its retail packaging. Therefore it is the opinion of this office that the aforementioned articles comprise a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component, which gives them their essential character.

EN VIII to GRI 3b sates that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. It is the opinion of this office that the article that imparts the essential character to this particular set is that of the base station. It is the predominant article by use, function and value. It provides the means necessary for the live viewing of oneself as an entertainer, in real time, through the five-lens television type camera.

Upon examination of the base station it is apparent from its design and its functional capability that it enables the user to not only view oneself live but also it plays audio media in the form of a ROM cartridge that has pre-stored music.

Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTS) provides, in pertinent part, that unless the context requires otherwise, machines adapted for the purpose of performing two or more complimentary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. It is the opinion of this office that the base station for the entertainment system is a composite machine in accordance with Note 3 to Section XVI.

Upon review it is the opinion of this office that the principal function of this device is provided by the five-lens television type camera. The live action viewing Is the reason for using the entertainment system. Classification will be accordingly.

Legal Note 6 to Chapter 85 requires, in part, that records, tapes and other media of heading 8523 or 8524 remain classified in those headings when entered with the apparatus for which they are intended. For the purpose of this note, the term “apparatus for which they are intended” refers to apparatus which reads or plays the media or which records or writes on the media. The function of the base station clearly demonstrates its ability to play the recorded media in the form of a ROM cartridge and therefore qualifies as an intended apparatus for the purpose of Legal Note 6 to Chapter 85. The ROM cartridge will remain classified in its particular heading.

The applicable subheading for the Fisher-Price Star Station Entertainment System will be 8525.30.90, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus: television cameras; still image video cameras and other video camera recorders; digital cameras: Television cameras: Other. The rate of duty will be 2.1 percent ad valorem.

The applicable subheading for the ROM cartridge will be 8524.99.40, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other: Other: Other. 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 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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