CLA-2 RR:TC:FC 958152 RC
Mr. Fred Shapiro
Fasco (USA) Ltd.
39 East Hanover Avenue
Morris Plains, New Jersey 07950
RE: "Polly Pocket, Light-Up Desk"; HRL 953922; HRL 958805
Dear Mr. Shapiro:
This is in response to your letter, dated June 1, 1995,
requesting a classification ruling under the Harmonized Tariff
Schedule of the United States Annotated, HTSUSA, for four various
activity sets. The Customs National Import Specialist (NIS) in
New York issued a ruling for three of these items under separate
cover. With respect to the "Polly Pocket, Light-Up Desk" (Item
No. 48004), the NIS forwarded your letter to our office to issue
a ruling.
FACTS:
The article is identified as a "Polly Pocket, Light-Up Desk"
(Item No. 48004). It is marketed for use by ages five and up.
It consists of a "light box," six "Designer Sheets" (printed
sheets of paper depicting a figure in various scenes/settings),
six colored pencils, and twelve blank sheets of paper. The
"light box" serves as a lighted drawing surface and carrying
case. It consists of a plastic case incorporating a lighting
module. When three "C" alkaline batteries (not included) are
inserted into the "light box" and a switch is turned on, two tiny
light bulbs illuminate the box's drawing surface. The user
chooses a printed design sheet or sheets to place on the drawing
surface. The illumination allows one to trace the designs on the
blank paper. Then the designs may be colored. The merchandise
is imported packaged for retail sale.
ISSUES:
Whether the "Polly Pocket, Light-Up Desk" is classifiable as
a drawing instrument under heading 9017, HTSUS, or as a toy or
toy set.
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 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.
Customs has ruled on a similar product in HRL 957895, dated
December 14, 1995. There, we found that the product identified
as "Trace N' Color" was not classifiable as a "toy" or "toy set"
under heading 9503, HTSUS, instead finding that it was a GRI 3(b)
set, the essential character imparted by the "light box." In HRL
958805, dated February 8, 1996, we confirmed our position with
regard to exclusion of this merchandise from heading 9503, HTSUS.
However, we found that our original GRI 3(b) analysis and
classification, under subheading 3926.10.00, HTSUS, were
incorrect.
In HRL 958805, Customs ruled that the "Trace N' Color" was
designed, and included all of the components necessary, to
outline a figure and produce a likeness by means of making lines
on a surface. The device was therefore classifiable, according
to GRI 1, as a drawing instrument under heading 9017, HTSUS, the
provision for drawing instruments, including "drawing sets." It
was not necessary to resort to GRI 3. Specifically, the "Trace
N' Color" was classifiable under subheading 9017.20.90, HTSUS,
which provides for other drawing instruments. See HRL 958805,
dated February 8, 1996. Also, see HRL 953922, dated November 17,
1993 (wherein we classified the "Video Painter," a sketching and
drawing system which allowed the user to create a wide variety of
colorful images on a television set or video monitor, under
heading 9017, HTSUS).
We find that factually the "Polly Pocket, Light-Up Desk"
product, here, presents the same characteristics for
classification purposes as the "Trace N' Color" product.
Therefore, the "Polly Pocket, Light-Up Desk" is classifiable
under subheading 9017.20.90, HTSUS.
HOLDING:
The "Polly Pocket, Light-Up Desk" is classifiable under
subheading 9017.20.90, HTSUS, which provides for other drawing
instruments. The corresponding rate of duty for articles of this
subheading is 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division