CLA-2 CO:R:C:G 082991 KWM
Mr. W. Zimmer
J. J. Gavin & Co., Inc.
130 Church Street
New York, New York 10007-2221
Re: Toy make-up and dress-up kits
Your Reference Numbers:
LGS - 001
LGS - 004
LGS - 005
LGS - 006
Dear Mr. Zimmer,
This letter is in response to your inquiries dated September
16, 1988, requesting tariff classification of toy make-up and/or
dress-up kits. Your letters and samples of the goods have been
forwarded to us by our New York office for a classification
ruling.
FACTS:
Four (4) requests, each accompanied by a sample, were
submitted. The inquiries have been consolidated for
classification due to the similarity of the samples and the
issues presented. Each sample is a group of items, consisting of
various individual pieces of toy make-up, dress-up and/or
grooming products. The individual samples are described below.
Your reference number LGS-001, described as "Beauty Pageant
dress-up set with make-up," is composed of eight (8) replica
pieces, including a comb, mirror, earrings (2 pieces), rings (2
pieces), necklace and a compact. All of the items are made of
plastic, although the necklace and earrings also have small metal
rings attached. The mirror and comb may be of limited functional
use.
Your reference number LGS-004, described as "Little Lady
Make Up Set," consists of ten (10) replica items, including
comb, brush, mirror, lipstick, compacts (2 pieces), nail polish,
nail file, hair spray and tissue box. All of the items are made
of plastic, although the tissue box and hair spray also have
paper labels. The comb and brush may be of limited functional
use.
Your reference number LGS-005, described as "Model's Make
Up Set," consists of ten (10) replica items, including comb,
brush, lipstick, rouge, compact, tissues, scissors, nail polish
and perfume (2 pieces). All items are made of plastic except for
the tissues, tissue box, and rouge label, which are of paper.
The comb and brush may have a limited functional use.
Your reference number LGS-006, described as "Rainbow Girls
Make-up Set," consists of four (4) replica pieces, including a
comb, brush, compact and carrying pouch. All of the items of
made of plastic. The comb and mirror may have limited functional
use.
All of the samples are packaged and sold as sets in "blister
packs." They are clearly marketed as toys for children, ages 3
and up, and would be used in dramatic play activities.
ISSUE:
How are these items classified under the Harmonized Tariff
Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1; that is, according to the
terms of the headings of the tariff schedule and any relevant
Section or Chapter Notes.
At the outset, it seems obvious that the merchandise
submitted in this case is intended for use as toys. The size and
appearance of the individual pieces, coupled with the fact that
they are replicas of genuine products, all point to that
conclusion. Toys are classified in headings 9501 through 9503,
HTSUSA. Specifically, subheading 9503.70, HTSUSA, provides for
other toys put up in sets and would appear to include these
goods. The question in this case is whether or not this
merchandise is considered a "set" as that term is used in
subheading 9503.70, HTSUSA.
The relevant Legal Notes do not address the scope of the
term "set" in 9503.70, HTSUSA. The Explanatory Notes indicate
that the heading is intended to cover all toys not included in
the other "toy" headings, and enumerates a number of different
types of toys that would fall within heading 9503, HTSUSA. The
Notes go on to state, in relevant part, that:
Certain of the above articles (toy arms, tools,
gardening sets, tin soldiers, etc.) are often put up in
sets.
Certain toys (e.g., electric irons, sewing machines,
musical instruments, etc.) may be capable of a limited
"use"; but they are generally distinguishable by their size
and limited capacity from real sewing machines, etc.
Each paragraph explains, to an extent, what may constitute a
"set". The first paragraph indicates that groups or collections
of toys may constitute a set. This type of set would be composed
of individual pieces, all of which would be classified
individually as toys. The second paragraph indicates that items
with a limited functional "use" may still be considered toys, and
may be included individually within the headings, as well as in
sets.
In the instant case, it is the opinion of this office that
each of the individual pieces which comprise the samples are
considered "toys" for classification purposes. Most of the
items are clearly toys, while others, like the combs and brushes
in some of the sets, have a limited use, but are still considered
"toys". Each of merchandise samples is therefore, in our
opinion, a collection of toys put up in a set.
HOLDING:
Each of the sample merchandise items, referred to as toy
make-up kits, is classified under 9503.70.8000, HTSUSA, as other
toys, put up in sets, other, other, with duty at the rate of 6.8%
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division