CLA-2 CO:R:C:F 953122 GGD
Mr. Bradley W. Pinkham
Trans-Border Customs Services, Inc.
24100 Southfield Road, Suite 335
Southfield, Michigan 48075
RE: Reconsideration of New York Ruling Letter (NYRL) 872280;
"Splatz" toy set
Dear Mr. Pinkham:
This letter is in response to your request on behalf of your
client, Saturnian 1, Inc., for a reconsideration of NYRL 872280,
dated April 2, 1992, concerning the tariff classification of an
article identified as the "Splatz" game, imported from Taiwan. A
sample was submitted with your original inquiry.
FACTS:
In NYRL 872280, dated April 2, 1992, Customs classified the
item under subheading 9503.70.8000, HTSUSA, the provision for
other toys, put up in sets or outfits, and parts and accessories
thereof. The applicable duty rate for that subheading is 6.8
percent ad valorem.
The article consists of two plastic paddles measuring
approximately 8 inches in diameter, with velcro adjustable straps
on the backs to secure the hand. There also are two air shuttles
(shuttlecocks), each with a rubber suction cup attached. The air
shuttle is gripped and thrown like a dart, and is caught when the
suction cup meets and sticks to the flat side of the paddle.
Promotional literature indicates that "a fast paced game of
catch" may be played at "distances of 5-75 feet." The article is
imported in a blister package for retail sale.
-2-
ISSUE:
Whether the article should be classified as a toy, or as
sports/game equipment.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs). 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 (ENs) 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 GRIs.
The two headings under consideration are 9503 and 9506,
HTSUSA. 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
designed for the amusement of children or adults.
Heading 9506, HTSUSA, provides for articles and equipment
for gymnastics, athletics, other sports (including table-tennis)
or outdoor games. Since sports/game equipment also provides at
least some amusement, the proper classification for the instant
article is not immediately apparent.
In general, Customs classifies merchandise in heading 9506,
HTSUSA, as a game, when use of the article involves:
1. a competition or contest with the objective of
winning;
2. play activity between two or more people or between
one person and the game itself;
3. skill, chance, or endurance, or a combination of
these elements; and
4. a method or system of scoring.
-3-
You assert that "Splatz" involves the criteria noted above,
and that the article is identical to "Aero Sport," an item of
U.S. origin said to be the basis of an organized sport in
California. We have not considered the classification of the
"Aero Sport," nor do we here indicate any definite classification
of that product. We do note, however, with respect to that
product, that the retail package consists of two aero-pads and
two airfoils. Aside from the number of pieces, "Aero Sport" is
not similar to the "Splatz" article. The "Aero Sport"
promotional literature and rules you have submitted indicate that
the game is similar to lacrosse, is best played on a regulation
soccer field, involves two teams, each with four to six players,
who throw an airfoil by any of several methods except like a
dart. The airfoil is capable of being thrown to distances
exceeding 150 feet with amazing accuracy. From the foregoing, it
is obvious that there are many more attributes of the "Aero
Sport" that would constitute a game when compared to the "Splatz"
article at issue here.
Although use of the "Splatz" article may involve play
activity, basic skills, and simple scoring like a game, it is our
determination that the article is a toy, in that its principal
use is to provide amusement to children or adults, not to equip
them for competition and winning.
HOLDING:
The "Splatz" article is classifiable in subheading
9503.70.80, HTSUSA, as "Other toys;...Other toys, put up in sets
or outfits, and parts and accessories thereof: Other: Other."
The general column one rate of duty is 6.8 percent ad valorem.
NYRL 872280 is hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division