CLA-2 CO:R:C:G 083229 SM
Mr. Daniel Ranier
Director, International Trade Affairs
Hasbro
32 West 23rd Street
New York, NY 10010
RE: Tariff classification of children's dress-up sets
Dear Mr. Ranier:
Your letter of March 8, 1988, addressed to our New York
office requesting a tariff classification ruling for chil-
dren's dress-up sets has been referred to this office for
reply.
FACTS:
The merchandise, to be imported from China or Hong Kong,
is a line of various articles packaged together and sold under
the name "Getting Pretty." In general, each package contains
imitations of adult wearing apparel together with additional
nonapparel articles. Each allows a small girl, in the 3 to 6x
size range, to dress up and play-act a particular role, such
as a starlet, a princess, a model, or a bride.
A sample of one of the "Getting Pretty" packages, the
"Starlet," was submitted. It includes the following articles:
an extremely short knit strapless dress, of sorts, with
iridescent ruffles, two elasticized iridescent sleeve puffs, a
string of beads, a pair of clip-on earrings, and a toy plastic
microphone.
You state that the various packages are marketed year-
round. They are designed to provide children with props for
play and have no other function than to provide amusement.
Your position is that they are classifiable as toys.
ISSUE:
Are the "Getting Pretty" packages classified as toys,
and if not, how are they classified?
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LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the
terms of the headings of the tariff and any relative section
or chapter notes.
Heading 9503, HTSUSA, provides for "other" toys, i.e.,
those not covered by heading 9501, for wheeled toys designed
to be ridden; or heading 9502, for dolls.
The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, for heading 9503,
HTSUSA, state that while certain toys may be capable of
limited use, they are generally distinguishable by their size
and limited capacity from the "real" article. They go on to
say that collections of articles, the individual items of
which, if presented separately, would be classified elsewhere,
are classifiable as toys when put up in a form clearly indi-
cating their use as toys. Sewing and chemistry sets are given
as examples of the latter, though toy collections are clearly
not limited to these.
The term toy is not defined in the tariff. However, the
Explanatory Notes state that Chapter 95 "covers toys of all
kinds whether designed for the amusement of children or
adults." Thus, toy is interpreted to refer to an article de-
signed for amusement. The notes state further that articles
of Chapter 95 "may, in general, be made of any material
. . . ."
The verb design means: "3(f). to plan or produce with
special intentional adaptation to a specific end--used in pas-
sive or participial form." Webster's Third New International
Dictionary of the English Language Unabridged. Thus the term
designed [participial form] for in the interpretation of toys
indicates that the use of an article should be considered when
classification as a toy is proposed. We assume that in most
cases an article will be used in accordance with the end for
which it was produced.
Additional U.S. Rule of Interpretation 1(a), HTSUSA,
provides that, absent special language to the contrary:
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a tariff classification controlled by use (other than
actual use) is to be determined in accordance with the
use in the United States at, or immediately prior to,
the date of importation, of goods of that class or kind
to which the imported goods belong, and the controlling
use is the principal use[.]
Thus we must determine whether the dress-up sets are princi-
pally used as toys. We will consider the goods themselves,
the manner in which they are advertised and sold, and any
other pertinent information available. We interpret principal
use to be that use exceeding any other.
The dress-up articles are sized to fit preschool girls.
They are meant to be incorporated into a well-known children's
play activity popular with that age group, dressing up. They
are not associated with holidays or special occasions but are
marketed year round for play use at any time. The included
textile articles are not of types normally worn by children as
clothes. Nor is jewelry of the included types appropriate for
use by children except for play. The imitation microphone is
also useless except as a toy.
Customs' attention has been invited to the results of a
survey, taken by another seller of similar merchandise, among
purchasers of its dress-up packages. The survey attempted to
determine whether the product was used as a toy or as regular
clothing worn outside the house. Approximately 58 percent of
the questionnaires sent out resulted in responses that were
tabulated. The responses indicated that in most cases the
merchandise was purchased for a child by her mother (69 per-
cent); that most mothers considered the product primarily a
toy for dress-up play rather than "real" garments and acces-
sories to be worn outside of the house (92 percent); that most
mothers thought their girls also considered the product a toy
for dress-up play (79 percent); and that most girls used the
product at home or at a friend's house rather than to wear
when going out of the home (94 percent).
We conclude that the "Getting Pretty" packages are of
limited use other than as toys and are readily distinguishable
by their size and limited capacity from real microphones or
children's clothes and jewelry. They are packaged and sold as
toys, and are so perceived by consumers.
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HOLDING:
The "Getting Pretty" sets are classified under subhead-
ing 9503.70.80, HTSUSA, which provides specifically for other
toys, put up in sets or outfits.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director of Customs
New York Seaport Area
cc: Legal Reference Section
cc: CITA
cc: NIS Alice Wong
cc: Phil Robins