CLA-2 R:C:F 956387 GGD
Ms. Jeanette Brick
Shelcore, Inc.
347 Elizabeth Avenue
Somerset, New Jersey 08873
RE: Modification of NYRL 895309: "Bag of Bath Toys;" Other
Toys Put Up In Sets
Dear Ms. Brick:
This letter is in response to your request of May 3, 1994,
for reconsideration of New York Ruling Letter (NYRL) 895309,
issued March 29, 1994, concerning the classification under the
Harmonized Tariff Schedule of the United States (HTSUS) of an
article identified as a "Bag of Bath Toys." In NYRL 895309,
Customs separately classified several toys, a doll, and a bag in
the subheadings applicable to the individual items. The various
components were put up together and imported in a retail package
suitable for direct sale to consumers without repacking. We have
reviewed that ruling and have found it to be partially in error.
Therefore, this ruling modifies NYRL 895309. Pursuant to section
625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section
623 of Title VI (Customs Modernization) of the North American
Free Trade Agreement Implementation Act, Pub. L. 103-182, 107
Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the
proposed modification of NYRL 895309 was published on August 23,
1995, in the Customs Bulletin, Volume 29, Number 34.
FACTS:
The sample article, identified by item no. 02239, consists
of a toy duck, a toy whale, a ball containing a spinning toy
bear, a toy boat, a sailor figure (which may be inserted snugly
into the boat), and a fabric mesh bag having suction cups
decorated with toy fish at the upper corners. The figure and all -2-
toys float. The bag is comprised of open work, warp knit fabric,
and measures approximately 11 inches by 12-1/2 inches. In the
ruling being modified here, it was found that the relationship
among the individual components, when put up and packaged, was
insufficient to meet a particular need or carry out a specific
activity, and that the article, therefore, did not constitute a
set for classification purposes.
ISSUE:
Whether the articles are more properly classified in the
subheadings applicable to the individual items, or in subheading
9503.70.0030, HTSUS, the provision for other toys put up in sets.
LAW AND ANALYSIS:
Classification under the HTSUS 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 GRIs 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 HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
As noted above, this ruling reconsiders whether the
components within the assortment are more properly classified in
the various headings provided for the individual items, or
grouped together as toys put up in sets in heading 9503.
Although the term "toy" is not specifically defined in the
tariff, the ENs to chapter 95, HTSUS, indicate that the chapter
covers toys of all kinds whether designed for the amusement of
children or adults. Thus, it has been Customs position that toys
should be designed and used principally for amusement.
The ENs to heading 9503 indicate that certain toys,
including toy arms, tools, gardening sets, tin soldiers, etc.,
are often put up in sets. The ENs to heading 9503 further
suggest that collections of items separately classifiable in
other headings are classified in chapter 95 when put up in a form
clearly indicating their use as toys (e.g., instructional toys -3-
such as chemistry sets, sewing sets, etc.). We note that, except
for the bag, each of this article's components individually is
classified in chapter 95.
In HRL 950700, issued August 25, 1993, we stated that the
application of the toy set provision is relatively
straightforward when each item within a set individually is
classified as a toy, as opposed to an assortment consisting
entirely or partly of items which individually are classified
elsewhere in the HTSUS. In addition, we found no indication that
toys put up in sets must meet a particular need or carry out a
specific activity. Not all items are required to be used
together at the same time, and no individual article should
predominate over any other in the combination.
We are reinforced in this position by the recently added
"Subheading Explanatory Note to Subheading 9503.70." This EN
states that for the purpose of the subheading, "[s]imple
accessories or objects of minor importance intended to facilitate
the use of the...[toys put up in sets] may also be included."
The bag appears to fit the description of a simple accessory that
facilitates the use of the bath toys. Therefore, it would be
included with the other toy components in subheading
9503.70.0030, HTSUSA.
HOLDING:
The "Bag of Bath Toys," identified by item no. 02239, is
properly classified in subheading 9503.70.0030, HTSUSA, the
provision for "Other toys, put up in sets or outfits, and parts
and accessories thereof: Other: Other." The applicable duty rate
is free as of January 1, 1995.
NYRL 895309, dated March 29, 1994, is hereby modified.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division
CLA-2 R:C:F
956387 GGD
U.S. CUSTOMS SERVICE
GENERAL NOTICE
MODIFICATION OF CUSTOMS RULING LETTER
RELATING TO TARIFF CLASSIFICATION OF TOYS
AGENCY: U.S. Customs Service, Department of the Treasury
ACTION: Notice of modification of tariff classification ruling
letter.
SUMMARY: Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
this notice advises interested parties that Customs is modifying
a ruling pertaining to the tariff classification of a toy.
Notice of the proposed modification was published August 23,
1995, in the Customs Bulletin, Volume 29, Number 34.
EFFECTIVE DATE: This decision is effective for merchandise
entered, or withdrawn from warehouse, for consumption on or after
(60 days from date of publication in the Customs Bulletin).
FOR FURTHER INFORMATION CONTACT: Greg Deutsch, Commercial
Rulings Division, Office of Regulations and Rulings (202) 482-
6976.
SUPPLEMENTARY INFORMATION:
Background
On August 23, 1995, Customs published a notice in the
Customs Bulletin, Volume 29, Number 34, proposing to modify New
York Ruling Letter (NYRL) 895309, issued March 29, 1994, by the
Area Director of Customs, New York Seaport, wherein an article
identified as a "Bag of Bath Toys" was classified in the
subheadings applicable to each of its individual components,
which consisted of a toy duck, a toy whale, a ball containing a
spinning toy bear, a toy boat, a sailor figure, and a fabric mesh
bag. No comments were received concerning the matter.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
this notice advises interested parties that Customs is modifying
NYRL 895309. Accordingly, Customs is issuing a ruling letter to
reflect proper classification of the merchandise in subheading
9503.70.0030, 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 ruling
modifying NYRL 895309 is set forth in the Attachment to this
document.
Publication of rulings or decisions pursuant to section 625
does not constitute a change of practice or position in
accordance with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Dated:
John Durant, Director
Tariff Classification
Appeals Division