HQ 958267
CLA-2 RR:TC:FC 958267 ASM
Timothy F. Buntel
Hasbro, Inc.
Import Department
1027 Newport Ave.
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059
RE: Request for tariff classification of "Fantastic Crystal
Creations"
Dear Mr. Buntel:
This letter is in response to your request for a ruling
regarding the classification of
an article identified as "Fantastic Crystal Creations."
FACTS:
This article is a set which consists of a battery operated
plastic spinner unit with a removable plastic lid, four bottles
of colored lamponite gel, thirteen plastic forms in which the
designs are made, two plastic display stands, a label sheet, and
a cord which may be used to wear a gel design necklace.
ISSUE:
What is the correct tariff classification for the product
identified as "Fantastic Crystal Creations?"
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LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). 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 GRI's 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 HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
The EN's to heading 9503 states 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)." The instant set is clearly
designed for children. Although the articles, which the child
creates, may be used as jewelry or as decorative items for the
home, we believe that the utility of the finished products is
secondary to the play value of creating the products.
Headquarters Ruling Letter (HRL) 086421, dated May 16, 1990,
addressed the classification of a craft set which is similar in
concept to the "Fantastic Crystal Creations." In HRL 086421, the
"Things You Make" craft kit consisting of two unassembled
polyvinyl chloride coin purses, an unassembled polyvinyl chloride
comb case, and unassembled polyvinyl chloride picture frame. Two
plastic needles and lacing were included so that a child may
assemble the items. It was determined that the individual
components of the kit were put-up together to provide amusement
and should be classified under 9503.70.8000, HTSUSA, which
provides for "Other toys, put up in sets or outfits, and parts
and accessories thereof, other, other."
In a recent series of Headquarters rulings on clay sets, HRL
956664, 956665, 956701, 956702, and 956703, it was determined
that these products should be classified as "clay sets" of 3407,
HTSUSA, and not "toy sets" under Chapter 95. Unlike the clay
sets, which had as the primary focus the manipulation of the
clay, the instant case is distinguishable in that the lamponite
gel is not necessarily the primary manipulative element of the
set. In the subject article, "Fantastic Crystal Creations," all
the components are designed to interact in such a way that all
elements, taken together, represent the play value for a child.
As such, the article is a craft kit put up in a manner that would
indicate its use as a toy. Generally, such craft kits have been
considered "educational toys" classifiable under Chapter 95.
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HOLDING:
The product identified as, "Fantastic Crystal Creations," is
properly classifiable within subheading 9503.70.0030, HTSUSA,
which provides for "Other toys, put up in sets or outfits, and
parts and accessories thereof, Other: Other." This provision is
duty free under the general column one rate.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division