CLA-2-95:RR:NC:SP:225 C85456
Ms. Joann Mosqueda
Ja-Ru, Inc.
4030 Phillips Highway
Jacksonville, FL 32207
RE: The tariff classification of assorted toys and PVC cases from China
Dear Ms. Mosqueda:
In your letters dated March 11, 1998, received in this office on March 13, 1998, you requested tariff classification rulings for several products. We have combined four of your letters for ease of handling.
The first item #60104A is a "Play 'N Tote Gardening Carrying Case Set". This set is composed of plastic, child sized, gardening implements which include: one rake, one plough, one fork, three shovels, two prunners and a storage carrying case. The gardening tools are all under 5 inches in length and are packaged inside a carrying case made of clear plastic sheeting.
The second article, item #60104B is a "Play 'N Tote Tool Kit Carrying Case". The kit is made up of plastic toys which include: a friction powered drill, four bolts, two bolt beds, four nuts and three construction beds. All the articles are packaged together inside a storage carrying case made of clear PVC sheeting. The case has two zippers that move around three sides for secure storage of the contents. A header display card is wrapped around a textile carry strap that is sewn to the top of the case.
Item #60104C is a "Play 'N Tote Musical Instruments Carrying Case". The clear carrying case is made of PVC sheeting and contains: one guitar, one trumpet, two castanets and two maracas.
The toy instruments all measure less than 8 inches in length.
The "Play 'N Tote Baking Set Carrying Case", item #60104D, contains imitation bakeware utensils for chilldren. The set is packaged in a clear PVC case.
The carrying case in each of the above described products is manufactured of clear PVC sheeting that is similar to the carrying cases of heading 4202. Each case has two zippers that run along either side and meet at the top center of the bag. A header display card is wrapped around the textile carry strap handle that is sewn to the top of the case. All of the carry cases are identical except in color trim.
These kits do not comprise a GRI 3 set for classification purposes as the goods, put up together, do not meet a particular need or carry out a specific activity. Although the components within each of the bags may be considered a toy set for children's amusement the PVC case itself is not a toy. The bag serves a functional use in the storage and transportation of, not only its contents, but any number of small articles. This case is not specially designed or styled in a manner which dedicates its use solely for the items with which it is sold. Therefore, having failed as a set the case and components must be separately classified.
In accordance with the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". When viewing the plastic toys packaged inside the gardening, tool and baking sets we find an interrelationship exists between those items within their respective sets. The assorted implements of each individual set are intended to be used together in the same play activity for which the set was designed. Therefore, having formed the basis of a set for classification purposes the plastic components within each theme will be classified as a GRI 1 toy set. Your samples are being returned as requested.
The applicable subheading for the plastic toy components of the gardening, tool and baking sets, item's #60104A, #60104B and #60104D will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.
The applicable subheading for the toy musical instruments of the musical instrument set, item #60104C, will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be free.
The applicable subheading for the PVC carrying case incorporated in each of the above item's #60104A, #60104B, #60104C and #60104D will be 4202.12.2085, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics, other, other. The duty rate will be 20 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist
Alice J. Wong at 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division