CLA-2 CO:R:C:F 953102 LPF
Joel K. Simon, Esq.
Serko & Simon
One World Trade Center - Suite 3371
New York, NY 10048
RE: Bottles with bubble solution and wands, suspended on textile
cords; Heading 9503, HTSUSA, other toy; Not 7117, imitation
jewelry; HRL 952296
Dear Mr. Simon:
This is in response to your letter of December 16, 1992 on
behalf of Russ Berrie and Company, Inc. Your inquiry requests
the proper classification, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), of plastic bottles with
bubble solution and wands, suspended on textile cords. You
submitted samples with your request for a binding ruling.
FACTS:
The articles at issue, item numbers 18119, 19612, and 19639,
are imported from Taiwan and consist of plastic bottles filled
with various colored bubble solutions. The bottles range in size
from approximately 2-1/4 to 2-5/8 inches in height and come in
various designs such as penguins, hearts, and bear cubs. Each
bottle has a small plastic wand attached to the inside of the
bottle's screw cap. The wand is used for blowing bubbles. The
bottles are attached to man-made fiber textile neck cords by a
removable plastic clip so that the bottle can be easily separated
from the neck cord and then reattached.
ISSUE:
Whether the bottles with bubble solution and wands, suspended
on textile cords, are classifiable in heading 9503 as other toys
or in heading 7117 as imitation jewelry.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
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headings of the tariff schedule and any relative section or
chapter notes. 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.
The articles potentially are classifiable within heading 9503
as other toys or within 7117 as imitation jewelry. In regard to
heading 9503, the EN's to Chapter 95 indicate that "this chapter
covers toys of all kinds whether designed for the amusement of
children or adults." It is Customs position that the amusement
requirement means that toys should be designed and used
principally for amusement. See Additional U.S. Rule of
Interpretation 1(a), HTSUSA. Customs defines principal use as
that use which exceeds each other single use of the article.
It is our position that these articles consisting of bottles
with bubble solution are toys. The bubble solution is a
plaything which a child repeatedly will take off his neck for the
purpose of blowing bubbles. Even if worn around the neck, it is
apparent the child principally will use the article to blow
bubbles. It is likely that once the supply of bubble solution
has been depleted, the novelty and purpose of this article will
cease to exist and, as a result, the child will discard the empty
plastic bottle and textile cord. Accordingly, the articles are
designed and used principally for amusement.
In regard to heading 7117, Legal Notes 8 and 10 to Chapter 71
indicate that the expression "imitation jewelry" includes any
small objects of personal adornment, gem-set or not, such as
rings, bracelets, necklaces, brooches, earrings, watch chains,
fobs, pendants, etc. The subject articles do not fit the
description of imitation jewelry provided in the Legal Notes.
Webster's Third New International Dictionary (1968), defines a
necklace as "1(a) (1): a string of beads or other small objects
(as precious stones) that is worn about the neck as an ornament
(2): a chain or band usu. of metal often specially decorated...
and worn about the neck as an ornament." These articles, in
their entirety, are not necklaces because they are not worn
around the neck as ornaments. The American Heritage Dictionary
Second College Edition (1985), defines a pendant as "something
suspended from something else, esp. an ornament or piece of
jewelry attached to a necklace or bracelet." The bottle and
bubble solution components are not pendants because they are not
ornamental articles or pieces of jewelry attached to a necklace.
The subject articles, simply, are not worn for adornment.
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This decision is in accord with Headquarters Ruling Letter
952296, issued December 15, 1992, where a plastic water gun
suspended on a textile cord was classified as a toy. In that
ruling Customs reasoned that:
The plastic water gun is not an ornamental
article or a piece of jewelry..., it is a toy
principally designed to provide amusement to
children. The expectation of the child-
consumer is not to wear the plastic water gun as
an article of ornamentation, but rather to play
with the merchandise for the purpose of
amusement. The textile cord is not principally
for wearing the water gun, but is more of a
method to handle and carry the water gun in
order to repeatedly fill it with water and
squirt others or other objects. The textile
cord is similar to the carrying or wearing
straps of a camera or pair of binoculars
which do not affect the function of the
merchandise.
Likewise, the subject articles principally are used for amusement
and are classified, pursuant to GRI 1, within 9503 as other toys.
The appropriate subheading is 9503.90.60.
HOLDING:
The bottles with bubble solution and wands, suspended on
textile cords, are classifiable in subheading 9503.90.6000,
HTSUSA, as "Other toys...: Other: Other: Other toys (except
models), not having a spring mechanism." The applicable rate of
duty is 6.8 percent ad valorem.
Sincerely,
John Durant, Director