CLA-2 CO:R:C:F 953473 GGD
Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, NW
Washington, D.C. 20005
RE: Modification of NYRL 880176; "Boy on Wheeled Carpet" and
"Wizard with Wind-up Parrot"
Dear Mr. Tomenga:
This letter is in response to your request of February 19,
1993, on behalf of your client, Alcone Sims O'Brien, for
reconsideration of New York Ruling Letter (NYRL) 880176 (issued
December 8, 1992), concerning the tariff classification of two
separate imported articles. Samples of each article have been
submitted. We have considered your request for confidential
treatment as to costs per unit. The request is granted and such
information has been omitted from this ruling.
FACTS:
In NYRL 880176, Customs found that the first article, now
referred to as "Aladdin and the Wheeled Carpet," comprised a set,
and that the essential character was imparted by the male figure.
The item was classified in subheading 9502.10.40, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provides for "Dolls representing only human beings and parts and
accessories thereof: Dolls, whether or not dressed: Other: Not
over 33 cm in height." Customs considered the second item, now
referred to as the "Wizard and Spinning Parrot," to be a
composite article with the essential character imparted by the
wizard figure. Thus, the second item was also classified in
-2-
subheading 9502.10.40, HTSUSA. We have reviewed this ruling and
found it to be partially in error. The correct classification is
as follows.
ISSUE:
Whether the essential character of the articles is provided
by the doll components, or by the other toy components.
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 GRI's.
The first item consists of a doll (Aladdin) and a toy (the
wheeled carpet). The article cannot be classified by reference
to GRI 1 because each component is classifiable in a different
heading. We thus look to GRI 2(b), which in pertinent part
states that:
[t]he classification of goods consisting of more than
one material or substance shall be according to the
principles of rule 3.
GRI 3(a) directs that, when the two headings each refer to
only part of the items of a set or composite good, the headings
are regarded as equally specific. Therefore, in determining
whether the article will be classified under a provision for the
doll or the toy, we next look to GRI 3(b), which states that:
[m]ixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
-3-
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
Explanatory Note VIII to GRI 3(b) provides the following guidance
concerning the essential character determination:
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.
Because a doll is frequently presented with an elaborate
environment, Customs generally finds that the doll provides the
environment's essential character and classifies sets having doll
components in doll provisions. Some items presented with dolls,
such as toy cars or boats, may be considered to possess more
independent play value than items worn or held by, or used to
transport a doll.
In this case, the wheeled carpet has considerable play value
separate from the doll. The vehicle's spring mechanism, when
wound and released, allows the vehicle to move not only forward,
but also into changes of direction and various spins. The
colorful Aladdin figure also possesses significant play value
apart from the wheeled carpet environment. When the figure's
feet are attached to the pegs on top of the carpet, the standing
doll negotiates all the carpet's motions with the appearance of
being firmly in command. The doll can also be placed standing on
any flat surface. Considering the characteristics of the two
components, we find that neither the doll nor the toy imparts the
essential character, but that each component contributes equally
to the aesthetic value and attraction of the complete set. We
thus look to GRI 3(c) which states:
When goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which
occurs last in numerical order among those which
equally merit consideration.
Therefore, the "Aladdin and the Wheeled Carpet Toy" article is
properly classified in subheading 9503.90.60, HTSUSA, the
provision occurring last of the two headings equally meriting
consideration.
-4-
With respect to the "Wizard and Spinning Parrot," the
composite item also consists of two components, a doll (the
wizard) and a toy (the parrot). The article cannot be classified
by reference to GRI 1 because the components are classifiable in
different headings. Although these components do not comprise a
set, classification of the article is determined by application
of the GRIs in the same order and manner employed above to
classify "Aladdin and the Wheeled Carpet Toy," until arriving at
the essential character analysis directed by GRI 3(b), and guided
by Explanatory Note VIII.
You essentially contend that the role of the spinning parrot
is a more appropriate factor to consider than the bulk of the
wizard figure in determining this item's essential character. It
is asserted that the article's distinctive feature is the
parrot's spinning motion (caused by the relatively costly spring
mechanism inside the doll), which attracts a child's attention,
creates excitement, and provides the primary draw for the
consumer. You maintain that the motionless human figure
functions merely to hide the spring mechanism while providing
atmosphere and a shoulder platform for the parrot.
The respective roles of the components are surely important
factors to consider in the determination of this article's
essential character. However, the wizard's height, stance,
facial expression, and status as a (representative) human being
shouldering a parrot, strongly suggest his prominent role as
owner, trainer, feeder, and controller of the bird. The plastic
figure's molded robes, hands, goatee, and decorated turban
collectively display five separate colors to draw the consumer
and interest a child to a greater extent than the entirely red
parrot, whose only distinctive feature is its motion. It is our
determination that the wizard component gives this composite
article its essential character. Thus the "Wizard and Spinning
Parrot" article is properly classified in subheading 9502.10.40,
HTSUSA.
HOLDING:
The item identified as "Aladdin and the Wheeled Carpet Toy"
is properly classified in subheading 9503.90.7030, HTSUSA, the
provision for "Other toys...: Other: Other: Other, Other toys,
having a spring mechanism." The general column one duty rate
applicable to this merchandise is 6.8 percent ad valorem.
-5-
The item identified as the "Wizard and Spinning Parrot" is
properly classified in subheading 9502.10.4000, HTSUSA, the
provision for "Dolls representing only human beings and parts and
accessories thereof: Dolls, whether or not dressed: Other: Not
over 33 cm in height." The general column one duty rate
applicable to this merchandise is 12 percent ad valorem.
NYRL 880176, dated December 8, 1992, is hereby modified.
Sincerely,
John Durant, Director
Commercial Rulings Division