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NY C86408




April 13, 1998

CA-2-95:RR:NC:2:224 C86408

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0050

Michael Maxwell
Grunfeld, Desiderio, Lebowitz & Silverman LLP 707 Wilshire Blvd Suite 4900
Los Angeles CA 90017

RE: The tariff classification of toy peripherals from China.

Dear Mr. Maxwell:

In your letters dated November 12, 1997, and March 4, 1998, you requested a tariff classification ruling on behalf of your client, Microsoft Inc.

The merchandise consists of a "PC Pack" and a "TV Pack," articles which are designed to be used in conjunction with Actimate toy animal figures such as the Actimate "Barney" figure a sample of which you have supplied with your letter.

Actimate figures like the "Barney" figure are toy playthings for children that contain electronic circuitry and apparatus that produce animation and sound when connected to a TV Pack and PC Pack. The Actimate figures themselves are classified in subheading 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys representing animals or non-human creatures (for example, robots and monsters)and parts and accessories thereof.

The PC Pack consists of a computer peripheral device and a CD-ROM on which operating software is recorded. The software and peripheral Pc-Pack constitutes a computer input/output device. It has a serial port which connects the PC Pack to the host computer. The operating software allows the host computer to interact with the PC Pack which functions as a wireless modem or an output device that transmits data from the computer to the Actimate figure, and an input device conveying information data from the figure to the computer. The PC Pack performs data processing and data transmission functions between the Actimate figure and the host computer.

The TV Pack is connected to a VCR external device and is described as an information management device which uses it's specific circuitry for the management and transmission of data. The TV Pack processes video signals which are received from the VCR or other broadcast source. It identifies encoded Actimate data and decodes into instructions which direct the transmitter within the TV Pack to transmit the relevant data signals to the Actimate character. The TV Pack and the PC Pack, you emphasize, are specifically designed for and dedicated for use with the Actimate line of creature characters described in subheading 9503.49, HTSUS.

With regard to the classification of accessories, Additional U.S. Rule of Interpretation 1(c), HTSUS, states that "[i]n the absence of special language or context which otherwise requires ...a provision for 'parts' or 'parts and accessories' shall not prevail over a specific provision for such part or accessory." In the instant case, the "special language or context" contemplated by the above rule exists.

Note 3 to chapter 95, HTSUS, provides that "parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those article." Thus, subject to note 1 to chapter 95, HTSUS (which is not at issue in this instance), if the PC Pack and TV Pack electronic devices are accessories that are solely or principally used with an article of chapter 95 (specifically, the toy animal figures of heading 9503, HTSUS), they must be classified under that heading, regardless of whether they are covered by another provision elsewhere in the tariff schedule (i.e., in this case, headings 8471 and 8522, HTSUS, respectively). See HQ 952716,dated March 3, 1993 (wherein swimming pool thermometers were classified swimming pool accessories under heading 9506, HTSUS, rather than as thermometers under heading 9025, HTSUS)

Explanatory Note 95.03, pg. 1587, states that heading 9503, HTSUS, includes toys that are mechanically or electrically operated and "[t]oys representing animals or non-human creatures...." Thus, the Microsoft Actimate figures such as the sample "Barney" figure are classifiable under heading 9503, HTSUS. The PC pack and the TV Pack, which are solely used in conjunction with the Actimate figures, direct and manipulate the movement and sound of the Actimate figures. The devices, although arguably not necessary to enable the toy to fulfill its intended function, enhance the operational function and entertainment range of the toy Actimate creatures and contribute to the functional capacity of the toy's fun and learning features.

Thus, the PC Pack and the TV Pack toy peripherals are toy creature accessories and classifiable in subheading 9503.49.0050, HTSUS, which provides for "toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other, Parts and accessories." The duty rate will be free.

This ruling is being issued under the provisions of Section 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division


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