CLA-2 CO:R:C:F 956524 GGD
Mr. Fermin Cuza
Mattel, Inc.
333 Continental Boulevard
El Segundo, California 90245-5012
RE: "Polly Pocket Necklace and Locket Assortments;" 1) Gold
Colored Chain with Clear Plastic Pendant Containing Doll -
Imitation Jewelry; 2) Locket (on Textile Cord) Containing
Doll and Play Environment - GRI 3(c) Toy
Dear Mr. Cuza:
This letter is in response to your inquiry of May 3, 1994,
concerning the classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of two separate
assortments identified as the "Polly Pocket Necklace Assortment"
and the "Polly Pocket Locket Assortment." A sample from each of
the assortments was submitted with your request. Subsequent to
the inquiry and submission, a conference was held with
Headquarters personnel on October 18, 1994. Additional materials
were subsequently received and considered.
FACTS:
The first sample, a "Polly Pocket Necklace," identified by
item no. 11094, consists of an oval-shaped, plastic pendant with
a transparent front and a colored border and backing. The
backing is a removable piece which contains a slot into which the
removable "Polly Pocket" doll (which in each article, measures
approximately 1 inch in height and bends at the waist) may be
inserted. The pendant is suspended from a gold colored chain,
which has a clasp allowing the item to be worn about the neck.
The pendant measures approximately 1-3/4 inches in height, and
the looped chain measures approximately 9 inches in length. -2-
The second sample, a "Polly Pocket Locket," identified by
item no. 10629, consists of a heart-shaped, pastel-colored,
plastic locket, which opens to reveal a removable "Polly Pocket"
doll, which may be snugly placed standing in the center of the
opened locket's interior. The doll's environment is molded into
the interior front and back portions of the locket, and resembles
a miniature art studio/apartment (including bed, chair, easel,
supplies, and potter's wheel - the only movable, non-doll piece).
The easel's frame bears the words: "YOUR PHOTO HERE," suggesting
that a small photograph be inserted by the item's owner. The
locket measures approximately 1-3/4 inches in height by 1-1/2
inches in width, and is suspended by a textile looped cord (with
clasp) measuring approximately 11 inches in length.
ISSUE:
Whether the items should be classified in heading 9503,
HTSUS, as toys, or in heading 7117, HTSUS, as imitation jewelry.
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.
Each of the articles is potentially classifiable in heading
9503 or in heading 7117. Chapter 95, HTSUS, covers "toys, games
and sports equipment; parts and accessories thereof." Heading
9503, HTSUS, provides for "Other toys...and accessories thereof,"
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 ENs to chapter 95 indicate that a toy is an
article designed for the amusement of children or adults. It is
Customs position that the amusement requirement means toys should
be designed and used principally for amusement. Customs defines
principal use as that use which exceeds each other single use of
the article. -3-
Among other goods, chapter 71, HTSUS, provides for imitation
jewelry. Notes 8 and 10 to Chapter 71 indicate that the
expression "imitation jewelry" includes any small objects of
personal adornment, gem-set or not, such as rings, bracelets,
necklaces, brooches, earrings, watch chains, fobs, pendants,
etc., not incorporating pearls, precious metal, or precious or
semiprecious stones. The American Heritage Dictionary, Second
College Edition (1985), defines a pendant as "something suspended
from something else, esp. an ornament or piece of jewelry
attached to a necklace or bracelet." Webster's Third New
International Dictionary (1968), defines a necklace as "1(a) (1):
a string of beads or other small objects (as precious stones)
that is worn about the neck as an ornament (2): a chain or band
usu. of metal often specially decorated...and worn about the neck
as an ornament."
As previously noted, the "Polly Pocket Necklace" is
comprised of a decorative chain, a pendant, and a doll. Since
the components are classifiable in different headings, i.e., 7117
and 9502 (for dolls), the article cannot be classified by
reference to GRI 1.
In pertinent part, GRI 2(b) 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 the headings are regarded as equally
specific when each heading refers to part only of the items
contained in mixed or composite goods. Therefore, to determine
under which provision the article will be classified, we look to
GRI 3(b), which states in pertinent part that:
goods...which cannot be classified by reference to
3(a), shall be classified as if they consisted of the
material or component which gives them their essential
character, insofar as this criterion is applicable.
In order to determine the essential character of the
article, we next view Explanatory Note VIII to GRI 3(b), which
provides the following guidance:
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. -4-
With respect to the "Polly Pocket Necklace," we find that
the item's essential character is provided by the imitation
jewelry components classifiable in heading 7117, HTSUS. The
components comfortably fit the definitions for pendant and
necklace, respectively. Together they also comprise the greatest
share of the item's bulk, quantity, weight, and value. We
further find that the article, as a whole, functions primarily as
an item of personal adornment, and retains this use irrespective
of the doll's presence or absence within the pendant.
Although the "Polly Pocket Locket" is also comprised of
separate components, there are distinct differences between the
necklace and this article which affect the locket's
classification. Although the textile cord allows the locket to
be worn about the neck, the cord functions less as a decorative,
ornamental band (i.e., a necklace) than as a means to carry the
locket and its contents. As a small object of personal
adornment, the locket is classifiable in heading 7117, HTSUS.
Upon opening the item, however, the locket's function as an
environment in which to play with the "Polly Pocket" doll (i.e.,
a miniature doll house classifiable in heading 9503) becomes
apparent. Since the components are thus classifiable in headings
9502, 7117, and/or 9503, HTSUS, the "Polly Pocket Locket" cannot
be classified by reference to GRI 1. Unlike our finding
concerning the "Polly Pocket Necklace," however, we find that no
one component or heading provides the entire article with its
essential character. 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 "Polly Pocket Locket" is properly classified in
heading 9503, HTSUS. The applicable subheading is 9503.90.0030.
HOLDING:
The sample article from the "Polly Pocket Necklace
Assortment," identified by item no. 11094, is properly classified
in subheading 7117.90.60, HTSUS, the provision for "Imitation
jewelry: Other: Other: Valued over 20 cents per dozen pieces or
parts: Toy jewelry (except parts) valued not over 8 cents per
piece." The applicable duty rate for entries made through
December 31, 1994, was 11 percent ad valorem. Under the tariff
effective January 1, 1995, the rate has been reduced to free.
The sample article from the "Polly Pocket Locket
Assortment," identified by item no. 10629, is properly classified
in subheading 9503.90.0030, HTSUSA, the provision for "Other -5-
toys...and accessories thereof: Other, Other: Other toys (except
models), not having a spring mechanism." The applicable duty
rate for entries made through December 31, 1994, was 6.8 percent
ad valorem. Under the tariff effective January 1, 1995, the rate
has been reduced to free.
Sincerely,
John Durant, Director
Commercial Rulings Division