CLA-2 CO:R:C:F 956705 GGD
4820.10.2010; 4820.10.2020; 9004.10.00; 9503.70.80;
9503.80.20; 9603.29.8010; 9609.10.00; 9615.11.30
Ms. Sherry Baker
Wholesale Supply Company, Inc.
Post Office Box 24600
Nashville, Tennessee 37202
RE: "Naturally Pretty Vanity Case," "Dirt Devil Junior Play Hand
Vac," "Naturally Pretty Heart Vanity" Case Set, "Naturally
Pretty 13 Piece Beauty Set," and "Naturally Pretty 10 Piece
Deluxe Set"
Dear Ms. Baker:
This letter is in response to your request of July 1, 1994,
concerning the classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of five separate articles
identified above and imported from China and/or Hong Kong.
Samples of each article were submitted with your inquiry.
FACTS:
All of the articles are imported in retail packages,
suitable for direct sale without repacking. The first sample,
"Naturally Pretty Vanity Case," identified by item no. 8722CTD,
is a molded plastic case measuring approximately 9 inches in
length by 4-1/2 inches in width by 4-1/2 inches in height, with a
heart-shaped latch and recessed handle in the lid. The case's
interior has an upper, compartmentalized tray, with a hinged lid
that incorporates a heart-shaped mirror. The tray itself is also
hinged, and swings up and back to allow access to the bottom of
the case. -2-
The second sample, "Dirt Devil Junior Play Hand Vac,"
identified by item no. 8789CTD, resembles a small hand-held
vacuum and displays the "Dirt Devil" trademark. The item
incorporates an electric motor powered by 2 "AA" size batteries
(not included). Marketing information on the package states:
"Just Like Mom's! Really Picks Up Dust and Small Particles!"
The third sample article, "Naturally Pretty Heart Vanity"
case set, identified by item no. 8723CTD, consists of a colorful,
plastic, heart-shaped cosmetic case with a retractable handle.
The item measures approximately 10 inches by 10-1/2 inches by 3
inches (closed). By means of a heart-shaped latch, the case
opens to reveal a mirror (reflecting a hazy image) in the upper
half, bordered by four heart-shaped lights that are powered by 2
"AA" batteries (not included). The base or horizontal half
contains a plastic tray organizer, which holds an empty compact
and imitation beauty accessories including 3 nail polishes, 4
lipsticks, an eye shadow case, and a cream jar.
The fourth sample article, "Naturally Pretty 13 Piece Beauty
Set," identified by item no. 8701CTD, includes a battery-operated
hair blower (2 "AA" batteries not included), a plastic mirror, a
non-functional curling iron, and imitation beauty accessories
that include 4 nail polishes, 2 cream jars, 2 lipsticks, an eye
shadow case, and a perfume bottle.
The fifth sample article, "Naturally Pretty 10 Piece Deluxe
Set," identified by item no. 8318CTD, is a collection of personal
accessories for a young girl. It consists of a shoulder bag, a
plastic comb, a plastic brush, a plastic mirror, sunglasses, an
address book, and a small, plastic, snap-close pouch, containing
a memo pad and two pencils. Most of the items are essentially
pink in color, and all are fully functional.
ISSUES:
1) In what tariff provisions are the "Naturally Pretty
Vanity Case" and the "Dirt Devil Junior Play Hand Vac" properly
classified?
2) Whether the three articles having multiple components are
more properly classified in the subheadings applicable to the
individual items, or in subheading 9503.70.80, HTSUS, the
provision for other toys, put up in sets. -3-
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.
Chapter 95, HTSUS, covers "toys, games and sports equipment;
parts and accessories thereof." Note 1(d) to chapter 95 states
that "[t]his chapter does not cover: Sports bags or other
containers of heading 4202...." 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. The ENs to heading 9503
indicate that certain toys (e.g., electric irons, sewing
machines, musical instruments, etc.) may be capable of a limited
"use," but they are generally distinguishable by their size and
limited capacity from real sewing machines, etc.
Although the "Naturally Pretty Vanity Case" is designed to
contain articles that will serve to amuse young girls, it is not,
itself, a toy. It is not limited in its use as a fully
functioning container that is similar to vanity cases
classifiable in heading 4202, HTSUS. As such, the article is
excluded from classification in chapter 95 by chapter Note 1(d).
Heading 4202, HTSUS, provides, in part, for "Trunks,
suitcases, vanity cases...and similar containers;...." Note 1(l)
to chapter 42 states that "[t]his chapter does not cover:
Articles of chapter 95 (for example, toys, games, sports
equipment)...." The ENs to heading 4202 indicate that the
containers covered by the heading may be rigid or with a rigid
foundation, or soft and without foundation, and that the articles
covered by the first part of the heading may be of any material. -4-
We find that heading 4202 most accurately provides for the
functional nature of the vanity case, which is classified in
subheading 4202.12.2020, HTSUSA.
With respect to the "Dirt Devil Junior Play Hand Vac,"
although the item is capable of some dust and particle removal,
it is clearly distinguishable from real hand vacuums by its size
and limited capacity. The article is thus a toy, and is
classified in subheading 9503.80.20, HTSUS.
In regard to the three remaining articles, we again note the
limited "use" capabilities which certain toys may possess. The
ENs to heading 9503, HTSUS, also indicate that certain toys,
including toy arms, tools, gardening sets, tin soldiers, etc.,
are often put up in sets, and 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 such as chemistry sets, sewing
sets, etc.).
In HRL 950700, issued August 25, 1993, we discussed the
circumstances in which certain items may be classified in
subheading 9503.70, as toys put up in sets. We stated that the
application of the toy set provision is relatively
straightforward when each item within a set would individually be
classified as a toy (e.g., the "Naturally Pretty Heart Vanity"
case set), as opposed to an assortment consisting entirely or (in
the case of the "Naturally Pretty 13 Piece Beauty Set") partly of
items which individually would be classified elsewhere in the
HTSUS.
In either case, we noted 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 items, and not by
any individual article in the combination. The components should
generally be used together, i.e., some connection exists between
the items which work together to provide amusement. When an
article includes components that are individually classifiable
elsewhere in the HTSUS, the manner in which the items are put up
together (e.g., packaged and sold as a combination) should
convert the components from their designs and uses as individual
articles, to toys. -5-
As noted above, all of the components in the heart vanity
case set would be individually classified in chapter 95 as toys.
When put up together, they comprise a set of mutually
complementary items designed to provided amusement through the
make believe activity of applying beauty products. Although the
mirror in the 13 piece beauty set would individually be
classified elsewhere in the tariff, all of the other components
(including the hair blower and curling iron, each capable of only
limited use) are toys. We find that the mirror connects
comfortably when put up with the other 12 beauty items, and that
the combination converts the item into use as a toy. Therefore,
both the "Naturally Pretty Heart Vanity" case set and the
"Naturally Pretty 13 Piece Beauty Set" are properly classified in
subheading 9503.70.80, HTSUS.
On the other hand, none of the components in the "Naturally
Pretty 10 Piece Deluxe Set" is a toy. Each item is a fully
functional, commercial product of a kind normally sold at retail
in its own right. Since the collection does not provide
amusement or even comprise a set, it must be classified in the
subheadings applicable to the individual items.
HOLDING:
The "Naturally Pretty Vanity Case" (item no. 8722CTD) is
classified in subheading 4202.12.2020, HTSUSA, the provision for
"Trunks, suitcases, vanity cases...holsters and similar
containers;...: Trunks, suitcases, vanity cases...and similar
containers: With outer surface of plastics or of textile
materials: With outer surface of plastics, Structured, rigid on
all sides: Trunks, suitcases, vanity cases and similar
containers." The applicable duty rate is 20 percent ad valorem.
The "Dirt Devil Junior Play Hand Vac" (item no. 8789CTD) is
classified in subheading 9503.80.20, HTSUS, the provision for
"Other toys...and accessories thereof: Other toys and models,
incorporating a motor, and parts and accessories thereof: Toys
(except models): Incorporating an electric motor." The
applicable duty rate is 6.8 percent ad valorem.
The "Naturally Pretty Heart Vanity" case set (item no.
8723CTD) is classified in subheading 9503.70.80, HTSUS, the
provision for "Other toys...and accessories thereof: Other toys, -6-
put up in sets or outfits, and parts and accessories thereof:
Other: Other." The applicable duty rate is 6.8 percent ad
valorem.
The "Naturally Pretty 13 Piece Beauty Set" (item no.
8701CTD) is classified in subheading 9503.70.80, HTSUS, the
provision for "Other toys...and accessories thereof: Other toys,
put up in sets or outfits, and parts and accessories thereof:
Other: Other." The applicable duty rate is 6.8 percent ad
valorem.
The components comprising the article identified as
"Naturally Pretty 10 Piece Deluxe Set" (item no. 8318CTD) are
separately classifiable under the specific subheadings provided
below:
The plastic mirror is classified in subheading
3924.90.55, HTSUS, the provision for "...other household
articles...of plastics: Other: Other." The applicable duty
rate is 3.4 percent ad valorem.
The shoulder bag of plastic sheeting is classified in
subheading 4202.22.15, HTSUS, the provision for "...handbags
...and similar containers...of sheeting of plastics...:
Handbags, whether or not with shoulder strap, including
those without handle: With outer surface of sheeting of
plastic or of textile materials: ...of plastic." The
applicable duty rate is 20 percent ad valorem.
The small plastic snap pouch is classified in
subheading 4202.32.20, HTSUS, the provision for
"...purses...and similar containers...of sheeting of
plastics...: Articles of a kind normally carried in the
pocket or in the handbag: With outer surface of sheeting of
plastic or of textile materials: ...of plastic: Other." The
applicable duty rate is 20 percent ad valorem.
The address book is classified in subheading
4820.10.2010, HTSUSA, the provision for "Registers...letter
pads, memorandum pads, diaries and similar articles...of
paper or paperboard: ...letter pads, memorandum pads,
diaries and similar articles: Diaries, notebooks and address
books, bound; memorandum pads, letter pads and similar
articles, Diaries and address books." The applicable duty
rate is 4 percent ad valorem. -7-
The memo pad is classified in subheading 4820.10.2020,
HTSUSA, the provision for "Registers...letter pads,
memorandum pads, diaries and similar articles...of paper or
paperboard: ...letter pads, memorandum pads, diaries and
similar articles: Diaries, notebooks and address books,
bound; memorandum pads, letter pads and similar articles,
Memorandum pads, letter pads and similar articles." The
applicable duty rate is 4 percent ad valorem.
The sunglasses are classified in subheading 9004.10.00,
HTSUS, the provision for "Spectacles, goggles and the like,
corrective, protective or other: Sunglasses." The
applicable duty rate is 7.2 percent ad valorem.
The plastic hairbrush is classified in subheading
9603.29.8010, HTSUSA, the provision for "Brooms, brushes...:
Toothbrushes...hair brushes...for use on the person...:
Other: Valued over 40 cents each, Hairbrushes." The
applicable duty rate is 0.3 cent each plus 3.6 percent ad
valorem.
The pencils are classified in subheading 9609.10.00,
HTSUS, the provision for "Pencils (other than those pencils
of heading 9608)...: Pencils and crayons, with leads encased
in a rigid sheath." The applicable duty rate is 14 cents
per gross plus 4.3 percent ad valorem.
The plastic comb is classified in subheading
9615.11.30, HTSUS, the provision for "Combs, hair-slides and
the like...and parts thereof: Combs, hair-slides and the
like: Of hard rubber or plastics: Combs: Valued over $4.50
per gross: Other." The applicable duty rate is 28.8 cents
per gross plus 4.6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division