CLA-2 CO:R:C:F 951333 GGD
District Director of Customs
P.O. Box 619050
1205 Royal Lane
Dallas/Fort Worth, Texas 75261
RE: Decision on Application for Further Review of Protest No.
5501-92-100053, filed February 13, 1992, concerning the
classification of a "Sweetheart Vanity Case." The item is
imported from Hong Kong.
Dear Sir:
This is a decision on a protest filed February 13, 1992,
against your decision in the classification and liquidation of
Sweetheart Vanity Cases.
FACTS:
You classified the merchandise under subheading
4202.12.2000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the provision for vanity cases, with outer
surface of plastics. Protestant claims that the merchandise
should be classified under subheading 9503.70.8000, HTSUSA, the
provision for other toys, put up in sets.
The sample article submitted to this office, identified as
item no. 60-2342, measures approximately 5-1/4 inches by 7 inches
by 9-1/2 inches (closed), and is constructed of plastic which is
pink and white in color. The case contains four curlers, a comb,
a brush, and a battery-powered hair dryer (which blows a slight
stream of air), all quite small, made of plastics, and pink or
pink and white in color. When opened and placed upright, the
article measures approximately 14 inches in height. It
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incorporates three open compartments, a drawer, and a battery-
powered light on each side of a recessed mirror which measures
approximately 4 inches by 5 inches. Inserted along the back and
sides of the central compartment is a colored picture of various
bottles, spray cans, cremes, and lipsticks.
ISSUE:
Whether the Sweetheart Vanity Case should be classified as a
plastic vanity case, or as a toy set.
LAW AND ANALYSIS:
Classification under the 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 relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
It is apparent that these articles will be classified
according to the terms of the headings of the tariff schedule.
Heading 4202, HTSUSA, provides for "[t]runks, suitcases, vanity
cases, attache cases, briefcases, school satchels...and similar
containers; traveling bags, toiletry bags...and similar
containers, of leather or of composition leather, of plastic
sheeting, of textile materials, of vulcanized fiber, or of
paperboard, or wholly or mainly covered with such materials...."
The EN to chapter 42 indicates that the chapter does not
cover articles of chapter 95 (for example, toys, games, and
sports requisites). In light of this exclusion, it appears that
classification of the subject merchandise under heading 4202,
HTSUSA, would be inappropriate, if a chapter 95 article.
Heading 9503, HTSUSA, applies to "other toys," i.e., all
toys not specifically provided for in the other headings of
chapter 95. Although the term "toy" is not defined in the
tariff, the EN to chapter 95 indicates that a toy is an article
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designed for the amusement of children or adults. The ENs to
heading 9503 indicate that, while certain toys may be capable of
limited "use," they are generally distinguishable by their size
and limited capacity from the "real" article. The ENs also
indicate 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 toys. Examples provided of such collections
include, but are not limited to, chemistry sets and sewing sets.
In comparing headings 4202 and 9503, HTSUSA, it appears that
heading 9503 most accurately describes the merchandise. It is
our determination that the Sweetheart Vanity Case and its
contents are clearly designed for amusement, particularly for the
amusement of young girls. The color, inexpensive plastic
construction, and decorative layout of the case do not indicate
that its primary use is to provide protection, portability, and
storage of functional items. Upon opening the case, it is
obvious that the mirror, its small side-lights, the pictured
make-up accessories, and the cheap plastic, functionally limited
grooming articles, comprise a whole which is intended to be sold
and used as a toy. The merchandise is, therefore, a collection
of toys put up in a set. Our determination is in accord with
several previous rulings involving similar merchandise, including
Headquarters Ruling Letters (HRLs) 089251, dated December 18,
1991, and HRL 083176, dated February 21, 1990.
HOLDING:
The "Sweetheart Vanity Case" is classified under subheading
9503.70.8000, HTSUSA, the provision for "[o]ther toys;...[o]ther
toys, put up in sets or outfits, and parts and accessories
thereof: [o]ther: [o]ther," dutiable at the general column one
rate of 6.8 percent ad valorem.
The protest should be allowed in full. A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division