CLA-2 CO:R:C:G 088004 STB
Mr. M. Barry Levy
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, N.Y. 10004
RE: Bouncin' Babies Sets
Dear Mr. Levy:
This is in response to your inquiry of October 1, 1990,
regarding the classification of two "Bouncin' Babies" sets under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The merchandise is to be manufactured in the People's
Republic of China. Samples were submitted with your request.
FACTS:
The two sets in question are from Galoob's "Bouncin'
Babies" subseries "Big Sister 'N Baby." One of the sets includes
two dolls, a battery-operated "Big Sister" doll that is 13 inches
in height, and a soft vinyl baby doll that is 5 inches in height.
These dolls are packaged for retail with a three-wheeled plastic
shopping cart measuring approximately 4 by 5 by 6 inches, a
miniature plastic comb, and four cardboard boxes decorated to
represent various grocery items - cereal, milk, diapers, and
laundry detergent. The larger doll features a battery-powered
mechanism which enables it to walk forward with the shopping
cart, holding the handlebar of the cart. The smaller baby doll
fits into the seat of the shopping cart. This merchandise,
marketed as "Big Sister 'N Baby and Their Shopping Cart" is item
number 3332.
The other set, also item number 3332, is marketed as "Big
Sister 'N Baby and Their Stroller." This merchandise consists of
two dolls similar to those described above, a miniature plastic
comb, and a three-wheeled plastic stroller in which the baby doll
can be seated.
ISSUE:
What is the proper tariff classification of the subject
merchandise?
LAW AND ANALYSIS:
Classification under the HTSUSA is governed by the General
Rules of Interpretation (GRI's). GRI 3(b) determines
classification of items in a set put up for retail sale. The
rule states in pertinent part:
[G]oods put up in sets for retail sale, which
cannot be classified by reference to 3(a),
shall be classified as if they consisted of
the material or component which gives them
their essential character, insofar as this
criterion is applicable.
The Explanatory Notes, which constitute the official
interpretation of the HTSUSA at the international level, state in
Note X to Rule 3(b) that the phrase "goods put up in sets for
retail sale" means goods which:
(a) consist of at least two different
articles which are, prima facie, classifiable
in different headings...;
(b) consist of products or articles put up
together to meet a particular need or carry
out a specific activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking... -
The instant merchandise satisfies the above criteria of a
set for the following reasons:
(1) The dolls and the items sold with them in
both sets are classifiable under different
headings. The dolls are properly classifiable
under Heading 9592, HTSUSA, as "dolls
representing only human beings." The items
included with the figures, when sold
separately, are clearly not classifiable as
dolls.
(2) The items are packaged together to provide the
dolls with the accessories necessary to allow the user
to engage in specific activities. ;n the case of the
"Big Sister 'N Baby and Their Shopping Cart" set the
user is provided with items necessary to pretend that
the larger doll is taking the baby doll to the grocery
store. The set entitled "Big sister 'N Baby and Their
Stroller" allows the user to pretend that the larger
doll is pushing a baby in a stroller.
(3) The items are packaged together in a manner
suitable for sale without the need for repacking.
The instant merchandise thus meets all the requirements of
a set. Once the existence of a set is established, GRI 3(b)
indicates that the goods are to be classified according to the
material or component which gives them their essential character.
Explanatory Note VIII to GRI 3(b) provides the following guidance
for determining essential character:
The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the
use of the goods.
In both of the sets under discussion, the Big Sister dolls
provide the essential character. These dolls are the central
items used in conjunction with all the other items. One
indication of this is the marketing and packaging of the
merchandise. The name of the series is "Bouncin' Babies." On
both packages, directly under the words "Bouncin' Babies",
appears the words "The Dolls That Really Move!". The name of the
subseries "Big Sister 'N Baby", appears in much larger print on
the packaging than do the additional words "And Their Stroller"
and "And Their Shopping Cart." The packaging of both items
emphasize that "She really pushes her Stroller!" and "She really
pushes her cart!". The play value of the stroller and shopping
cart, without the baby dolls to sit in them, or the larger dolls
to push them, is substantially diminished. Additionally, the big
sister doll is the most important component that ties the items
of each set together, since she can actually walk, pushing the
stroller and cart. She also provides the most play activity
because not only can she walk, but her hair can be combed and she
can be dressed and undressed, etc.
No breakdown of the set by value or weight was submitted,
and, consequently, these factors were not primary determinative
factors in this ruling. We do note, however, that in both
instances the large battery-operated does provide a substantial
portion of the bulk and weight of the set, and we suspect, much
of the value.
HOLDING:
The articles submitted for examination form two sets, the
"Big Sister 'N Baby and Their Shopping Cart" set and the "Big
sister 'N Baby and Their Stroller" set. In both cases, the large
"Big Sister" dolls impart the essential character of the set.
Both sets, therefore, are properly classified under subheading
9502.10.4000, HTSUSA, as dolls, not stuffed, and not over 33
centimeters in height. The applicable duty rate is 12% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division