CLA-2 CO:R:C:F 953470 GGD
Mr. Larry Stern
Blue-Box Toys, Inc.
200 Fifth Avenue, Suite 838
New York, New York 10010
RE: "Light-Up Dream House;" "Batter-Up"
Dear Mr. Stern:
This letter is in response to your request concerning the
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of articles identified as a "Light-Up
Dream House," and "Batter-Up," a windup, hand-held game. The
articles are imported from China by Blue-Box Toys, Inc. Samples
and a catalogue in which each item is described, were submitted
with your inquiry.
FACTS:
The first article, item no. 32052, is identified as a
"Light-Up Dream House." The sample consists of an unassembled,
two story, several room doll house with 27 to 33 pieces of
furniture, and a doll measuring 3-3/4 inches in height. When
assembled, the doll house measures approximately 21 inches by 10
inches by 13 inches. One piece of the doll house has wiring and
ceiling lamps, which may be illuminated by two "AA" batteries
(that are not included).
The second article, item no. 39074, is identified as a
windup, hand-held game called "Batter-Up," which measures
approximately 5-1/2 inches by 4 inches by 1 inch. The sample
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resembles a miniature pinball machine in which small metal balls
are spring-shot and bounced off of a rotating pentagon in an
attempt to place balls in one of four scoring columns. "Batter-
Up" is one of four similar windup, hand-held items. The
catalogue describes the articles, stating in part that:
[s]kill and action play with these four Sesame Street
themed hand held games. Each one is action packed with
favorite Sesame Street friends. A wind up timer steps
up the fun and on/off switch to save the game in
progress. A large decorative playing surface makes
these the preschoolers hand held games of choice. No
batteries required.
ISSUES:
1) Whether the individual components of the "Light-Up Dream
House" are separately classifiable, or represent toys put up in
sets.
2) Whether the "Batter-Up" article is properly classified as
a toy, or as a game machine.
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.
Item no. 32052 essentially consists of a doll, a toy house,
and toy furnishings. 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
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article designed for the amusement of children or adults. It is
apparent that the dream house and furniture are designed for
amusement and are classifiable as toys. Although the doll may be
classified in heading 9502, when put up in this manner,
indicating its use as a toy, it would be classified in heading
9503.
The ENs to heading 9503 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.
Subheading 9503.70, HTSUSA, provides for "[o]ther toys, put
up in sets or outfits, and parts and accessories thereof." In
this case, components separately classifiable (in headings 9502
and 9503) are collected and assembled to form a whole designed to
provide amusement. The individual items belong together and no
individual component dominates the others. Therefore, the
"Light-Up Dream House" is classified in subheading 9503.70.80,
HTSUSA, the provision for other toys, put up in sets.
With respect to the "Batter-Up" article, the two headings
under consideration are 9503 (discussed above) and 9504, HTSUSA.
Heading 9504, HTSUSA, provides for "[a]rticles for arcade, table
or parlor games, including pinball machines...parts and
accessories thereof." Since game articles, like toys, also
provide amusement, the proper classification for the instant
article is not immediately apparent.
In general, Customs classifies merchandise 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.
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It is our determination that, in addition to being designed
for amusement, use of the "Batter-Up" article involves each
criterion noted above. The item is therefore classified in
subheading 9504.90.40, HTSUSA, which provides for game machines
that are other than coin- or token-operated.
HOLDING:
Item no. 32052, identified as a "Light-Up Dream House," is
classified under subheading 9503.70.80, HTSUSA, the provision for
"Other toys...and accessories thereof: Other toys, put up in sets
or outfits, and parts and accessories thereof: Other: Other."
The general column one duty rate applicable to this merchandise
is 6.8 percent ad valorem.
Item no. 39074, a windup, hand-held game identified as
"Batter-Up," is classified under subheading 9504.90.40, HTSUSA,
the provision for "Articles for arcade, table or parlor games,
including pinball machines...parts and accessories thereof:
Other: Game machines, other than coin- or token-operated; parts
and accessories thereof." The general column one duty rate
applicable to this merchandise is 3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division