CLA-2 CO:R:C:G 085904 CB
Ms. Karen Lee
Multi-Toys (H.K.) Ltd.
Blk. A, 15/F
Texaco Rd., Ind. Centre
256-264 Texaco Road
Tsuen Wan, N. T.
RE: Classification of children's stole
Dear Ms. Lee:
This is in response to your letter of October 18, 1989,
requesting a binding classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for a
children's dress-up wrap.
FACTS:
A photograph of the article in question was submitted along
with the request. According to the information you have
provided, style no. 7123, is composed of 100% acrylic knitted
materials with a 100% nylon woven backing. The article measures
35 inches X 9 inches in length and the size is suitable for very
small children. According to the picture on the box the wrap
comes with a dress-up tiara. The retail box has the words
"Little Starlet" printed on it and ornamentation designed to
indicate that the enclosed articles are to be used for the play
activity of dressing-up.
ISSUE:
Whether the subject article is classifiable as a toy in
Chapter 95, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
-2-
Chapter 95, HTSUSA, provides for toys, games and sports
equipment. The Explanatory Notes to the Chapter indicate that
it "covers toys of all kinds whether designed for the amusement
of children or adults." The Explanatory Notes are the official
interpretation of the tariff at the international level. It is
Customs position that articles, such as the one in question, are
not appropriate for any activity other than as a toy.
The articles are packaged and sold as a toy. Heading 9503,
HTSUSA, provides for other toys. The Explanatory Notes to the
heading state 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
indicating their use as a toy.
The subject article is classifiable as a toy in subheading
9503.70.8000, HTSUSA, if imported in sets of more than one
article in a retail package. Otherwise, if imported as a single
article, fully packaged, the wrap is classifiable in subheading
9503.90.6000, HTSUSA.
HOLDING:
If imported and fully packaged as a single article, the
subject wrap is classifiable in subheading 9503.90.6000, HTSUSA,
which provides for other toys, other, other toys (except models,
not having a spring mechanism. The rate of duty is 6.8 percent
ad valorem.
The subject "Little Starlet" wrap if imported as a set with
the tiara in a retail package, is classifiable in subheading
9503.70.8000, HTSUSA, which provides for other toys, put up in
sets or outfits, and parts and accessories thereof, other, other.
The rate of duty is 6.8 percent ad valorem.
We have been informed by the New York Seaport that the
subject wrap has previously been classified in a binding pre-
classification ruling, NYRL 847750, issued to USA Multi-Toy
Corporation.
Sincerely,
John Durant, Director
Commercial Rulings Division