CLA-2-85:OT:RR:NC:N1:108
Ms. Kristy M. Dost
E. Besler & Co.
Customs Broker, International Freight Forwarder
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of a sound machine with instruction leaflet and guidebook from China
Dear Ms. Dost:
In your letter dated September 18, 2012, on behalf of Tomy International Inc., you requested a tariff classification ruling. Samples are being returned as requested.
The subject merchandise, based on the submitted samples, consist of the following:
A sound machine, which is referred to as the “The First Years™, Sounds For Silence™ Premium Sound Machine” (model Y7352), is a circular-shaped plastic device measuring about 2 ½ inches high by 6 ¼ inches in diameter and incorporating a semiconductor medium. This device, which is designed to calm crying babies in assisting them to fall asleep, has several top-located buttons to activate the following: six soothing white noises, six Mozart melodies, a 60-minute automatic shut-off timer, an MP3 player (not included), a nightlight, a volume control, and an on/off feature with power indicator. Its bottom/lower portion has a battery compartment (for containing three AA batteries, not included) and an AC jack for connecting an AC adapter.
An instruction leaflet, referred to as “The First Years™, Sounds for Silence™,” is constructed of paper, and contains eight pages with printed information about warning and safety instructions, contents and features of the product, setup instructions, usage, troubleshooting, and warranty.
A softcover guidebook entitled “Sounds for Silence™, Baby Settling and Health Guide” contains 116 pages that address sleep difficulties and various health issues, which may occur during a child’s infancy stage. The book is filled with photos, stories, and effective solutions to aid in the development and growth of a baby during temperamental moments.
At the time of importation, this device, with an external power supply (AC adapter), will be retail packed with the instruction leaflet and the softcover guidebook.
You believe that this merchandise (comprising all the above components in the retail packaging) is properly classified in subheading 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. However, to classify this merchandise in subheading 8519.81.4050, HTSUS, this office would have to determine whether the sound machine combined with the above-described instruction leaflet and softcover guidebook make up a set for tariff classification purposes.
In reference to this issue, the Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) 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 particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. This merchandise fulfills the requirements of (a) and (c) above, but our office believes that it fails (b).
Although the functions of the sound machine and the instruction leaflet are joined together to meet a particular need or carry out a specific activity, the guidebook entitled “Sounds for Silence™, Baby Settling and Health Guide” is not used in connection with the others to meet a particular need or carry out a specific activity. In this regard, the subject book is a comprehensive and practical guide that addresses not only different methods to calm the baby but also how to handle diverse infant health issues, all throughout its various chapters, so that it can be purchased and used quite independently from the sound machine itself. Thus, this merchandise is not considered a set for tariff classification purposes, thereby requiring each item to be separately classified.
Further, this apparatus, which consists of a sound-reproducing device with a nightlight and a timer (all of which can be powered by the AC adapter), is considered to be a composite good for tariff classification purposes. The nightlight and timer are considered to be subsidiary operations to the sound-reproducing function. Therefore, the essential character of this composite good is imparted by the sound-reproducing feature of the device.
The applicable subheading for the premium sound machine, model Y7352, will be 8519.81.4050, HTSUS, which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. The rate of duty will be Free.
The applicable subheading for the instruction leaflet, “The First Years™, Sounds for Silence™,” will be 4901.99.0092, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free.
The applicable subheading for the softcover guidebook, “Sounds for Silence™, Baby Settling and Health Guide,” will be 4901.99.0093, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 49 or more pages each (excluding covers). The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division