CLA-2 CO:R:C:G 083279 KWM
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, Pennsylvania 19106-3883
RE: G.I. Joe Field Patrol and G.I. Joe Field Belt
Your item numbers: 61020 and 62815
Dear Mr. Liberati,
This letter is in response to your inquiries dated November
7, 1988, requesting tariff classification of toy army equipment.
Your letters and samples of the goods have been forwarded to us
by our New York office for a classification ruling.
FACTS:
Two requests, each accompanied by a sample, were submitted.
The inquiries have been consolidated 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 camping
and/or army equipment. The individual samples are described
below.
Your item number 61020, described as a G.I. Joe Field Patrol
kit consists of a mess kit with simulated breakfast, silverware,
shovel, flashlight, compass, and canteen. The kit also includes
a backpack to carry or hold the other items. Most of the pieces
are made of plastic, including the backpack. Both the flashlight
and compass contain parts of metal or other substances.
Your item number 62815, described as a G.I. Joe Field Belt
consists of a shovel, canteen, flashlight, whistle, compass and
plastic knife. The kit also has a plastic belt with hooks for
carrying the replica military items. The pieces are, for the
most part, plastic, although the compass and flashlight both
contain parts of metal or other substances.
Each of the samples is packaged and sold as a set in a
single box with a cellophane "window" on the front. 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. While all of the items contain some amount of
functionality, most lack the strength and other attributes
normally associated with genuine camping or army items. For
example, the mess kit and silverware could not withstand the heat
or other abuse of ordinary use; nor did either compass produce
true, consist directional readings. While the flashlight is a
functioning item, it is also of the build and weight that suggest
its use is intended primarily as a toy. Likewise for the
canteens.
Toys are classified in headings 9501 through 9503, HTSUSA.
Specifically, subheading 9503.70, HTSUSA, classifies 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 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 piece in the sample is considered a "toy" for classification
purposes. Some of the items are clearly toys, while others, like
the flashlights and canteens, have a limited use, but are still
considered "toys". The sample merchandise is therefore, in our
opinion, a collection of toys put up in a set. As such, each is
classifiable by GRI 1 in subheading 9503.70.8000, HTSUSA.
HOLDING:
The sample merchandise, referred to "G.I. Joe Field Patrol"
and "G.I. Joe Field Belt" are 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