CLA-2 CO:R:C:F 954559 LPF
Mr. Charles A. Tague
Vice President
BDP International, Inc.
510 Walnut Street
Philadelphia, PA 19106
RE: Classification of Pretty Bride dress up sets; Subheading
9503.70, other toys put up in sets; HRLs 950700 and 954886
Dear Mr. Tague:
This is in response to your letter of May 6, 1993, submitted
on behalf of Creative Designs International, Ltd., regarding the
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of "Pretty Bride" dress up sets. You
submitted samples with your request for a binding ruling.
FACTS:
The merchandise at issue is "Pretty Bride" dress up sets.
Item #8818 consists of a sequins and pearl encrusted tiara attached
to a veil, a pair of lacy cuffs (described on the box as gloves),
a lacy bouquet, and a pearl brooch sewn onto a satin ribbon with
a VELCRO closure to form a choker. Item #8808 consists of a
plastic purse, a textile parasol, a plastic bead necklace, two
plastic hair clips, and a pair of plastic toy shoes. The items in
each set are packed together in a box including a picture of a
young girl pretending to be either a bride or a fancy, dressed-up
lady.
ISSUE:
Whether the Pretty Bride dress up sets are classifiable, as
a whole, in subheading 9503.70 as other toys, put up in sets or
outfits or are classifiable in other various headings applicable
to their individual components.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their
appropriate order provide a framework for classification of
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merchandise under the HTSUS. Most imported 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. 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 HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Although the term "toy," in general, is not specifically
defined in the tariff, the ENs to Chapter 95, HTSUS, indicate that,
"this Chapter covers toys of all kinds whether designed for the
amusement of children or adults." It has been 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), HTSUS.
However, the merchandise in this case does not consist of
merely one article, but contains several distinct articles that
potentially may be classified as toys. The ENs to 9503 provide
that, "collections of articles, the individual items of which if
presented separately would be classified in other headings in the
Nomenclature, are classified in this Chapter when they are put up
in a form clearly indicating their use as toys (e.g., instructional
toys such as chemistry, sewing, etc., sets)." Customs, in general,
classifies merchandise fitting this description in 9503.70, as toys
put up in sets or outfits.
In Headquarters Ruling Letter (HRL) 950700, issued August 25,
1993, Customs explained in which cases certain articles normally
classified elsewhere in the HTSUS may fall within 9503.70 as toys
put up in sets, based on the manner they were put up. In that
decision, Customs stressed that the criteria applicable to a GRI
3 set put up for retail sale are not applicable to toys put up in
sets. Articles which normally would be classified elsewhere in the
HTSUS may be classified as toys when put up together so that they
are designed and used principally for amusement, but in the case
of GRI 3(a) sets, the articles must meet a particular need or carry
out a specific activity.
When determining which articles qualify as toys put up in
sets, that ruling notes, in general, that:
[Subheading]...9503.70 encompasses a combination
of two or more mutually complementary complete
articles in a retail package, the essential character
of which is established by the combination of the
articles and not by any individual article in the
combination.
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Customs will not classify as a toy set any retail package sold
to children which merely contains more than one item.
Instead, it is our position that merchandise classified in 9503.70
should contain complementary articles generally used together as
a combination, and not individually, to provide amusement (e.g.,
some nexus exists between the components which work together to
amuse). However, not all the articles are required to be used at
the same time to be considered toys put up in sets. In addition,
no individual article should predominate over any in the
combination.
Finally, when merchandise consists entirely or partly of
articles which individually are classified elsewhere in the HTSUS,
the manner in which the articles are put up together (e.g.,
packaged and sold as a combination of articles) should convert the
articles from their design and use as articles classifiable
elsewhere in the HTSUS to toys. If no "conversion" results from
the manner in which the articles are put up together (e.g., the
articles are designed and used the same as when put up
individually), this may indicate that the articles should be
classified individually in their appropriate HTSUS headings.
We believe these sets are designed and used principally for
amusement. It is apparent that little girls will play with the
instant merchandise, pretending to be a bride or a fancy, dressed-
up lady. When presented in this manner, it is unlikely that the
individual items would be worn or used regularly and for an
extended period of time.
The items comprising these sets are complementary insofar as
no individual article predominates over any in the set. They are
used as a combination and some nexus exists between the components
which work together to amuse. Although the articles individually
do not possess much play value, and actually have somewhat
practical and utilitarian functions, when put up together with
other articles in this manner, they have been "converted" from
articles for adornment to playthings or toys.
This decision is in accord with HRLs 556382, issued November
25, 1991 (Doctor/Nurse Play Sets); HRL 088663, issued June 3, 1991
(Wrestling Champion Dress-Up Set); HRL 082991, issued February 9,
1990 (Beauty Pageant Dress-Up Sets); HRL 082974, issued February
7, 1990 (American Girl Heart Jewelry and Make Up Sets); and HRL
084930, issued October 6, 1989 (My Pretty Purse Set). In these
rulings the merchandise also was designed, put up, and used in a
manner enabling children to role play or play make-believe (e.g.,
pretend to be a doctor, nurse, wrestler, beauty queen, princess,
bride, or grown-up lady).
The subject merchandise is distinguishable, however, from HRL
954886, issued November 16, 1993, revoking HRL 083229, issued
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January 24, 1989, wherein Getting Pretty Sets originally were
classified as toys put up in sets. One set contained an,
"extremely short knit strapless dress, of sorts, with iridescent
ruffles, two elasticized iridescent sleeve puffs, a string of
beads, a pair of clip-on earrings, and a toy plastic microphone."
In 954886, wherein that set was classified as either a knit dress
or an other garment, Customs explained that:
[w]hen a dress up set...contains fancy dress of
textile and has the completeness of a costume, it
will be considered a costume regardless of how it
is packaged. In other words, dress up sets which
consist of fancy dress of textile (such as a short
knit strapless dress or tunic or a skirt) and other
items which taken together as a whole create a
costume will be classified in the same manner and
following the same analysis as costumes previously
ruled upon by Customs.
Most dress up sets consist principally of toy items
packaged on occasion with an item of textile, such as
a piece of fabric. These sets do not form costumes
nor is the textile item generally recognizable as
fancy dress.
In the instant case, although the sets do contain some textile
articles (e.g., a pair of lacy cuffs, a choker with a satin ribbon,
and a textile parasol), these are not considered "fancy dress of
textiles, of chapter 61 or 62" precluded from classification within
Chapter 95 by virtue of Note 1(e) to Chapter 95. The sets do not
form costumes and, for the reasons discussed above, are
classifiable within subheading 9503.70, as toys put up in sets.
HOLDING:
The Pretty Bride dress up sets are classifiable in subheading
9503.70.80, HTSUSA, as "Other toys;...: Other toys, put up in sets
or outfits,...: Other: Other." The general column one rate of duty
is 6.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division