CLA-2 CO:R:C:M 953105 RFA

Ms. Cleta J. Magyar
Impact International Inc.
1515 N. Federal Highway
Suite 208
Boca Raton, FL 33432

RE: Backpack Tag (I.D. Tag); Pouch; "Wolf Whistle" Sound Module; EN 85.43

Dear Ms. Magyar:

This is in response to your letter of November 9, 1992, to the Area Director of Customs in New York, concerning the classification of merchandise, labeled as "Backpack Tag" (I.D. Tag), under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter and the sample were referred to this office for a direct response to you.

FACTS:

The merchandise, labeled as a "Backpack Tag", consists of an orange plastic pouch, approximately 2 inches in width by 4 inches in length with an opening at the top. Attached to the top of the pouch by a loop is a black plastic D-ring. The loop has a velcro strip which allows the pouch to be closed. There is also a brown plastic simulated leather strap with a metal buckle attached to the D-ring so that the pouch could be attached to a belt, clothing, etc.

Inside the pouch is a white, plastic sound module, approximately one half inch in thickness by 1 inch in width by 2 inches in length. The sound module incorporates a battery, a pre-programmed chip and a speaker. On the front of the sound module is a button with the word "PUSH" on it, and when pressed, a "wolf whistle" sound is emitted. On the bottom part of the front of the pouch are the printed words "PUSH HERE" to indicate where to activate the sound module inside. Also, on the front of the pouch is a clear, vinyl window with a piece of paper behind it simulating spaces for a name, address and phone number.

ISSUE:

Is the "Backpack Tag" with a wolf whistle classifiable as a sound module under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The merchandise consists of a plastic pouch containing a sound module. Examination of the subject merchandise shows that the plastic pouch was designed to form a covering, thereby providing a method for carrying and disguising the sound module. We note that the covering of the pouch has the printed words "PUSH HERE", indicating where to activate the sound module inside. This indicates that the name tag was designed to be used in conjunction with the module.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. EN 85.43 (13), page 1403, states that heading 8543, HTSUS, includes

[e]lectronic musical modules for incorporation in a wide variety of utilitarian or other goods, e.g. wrist watches, cups and greeting cards. These modules usually consist of an electronic circuit, a resistor, a loudspeaker and a mercury cell. They contain fixed musical programmes.

This EN accurately describes the sound module because it contains a speaker, a cell and an electronic circuit. Furthermore, EN 85.43 states that sound modules like the "wolf whistle" will be incorporated into all types of articles, such as the pouch in this case. See HQ 089996 (October 23, 1991); HQ 088646 (May 3, 1991).

Because the pouch has no utilitarian value and was designed as a means of conveniently transporting and disguising the device, we find that the subject merchandise must be classified as a sound module under heading 8543, HTSUS. The subject merchandise is properly classifiable under subheading 8543.80.90, HTSUS, which provides for: "[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. . .[o]ther machines and apparatus: [o]ther. . ." See HQ 950201 (November 15, 1991).

HOLDING:

The "Backpack Tag" is classifiable under subheading 8543.80.90, HTSUS, which provides for: "[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. . .[o]ther machines and apparatus: [o]ther. . ." The general, column one rate of duty is 3.9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division