CLA-2 OT:RR:CTF:TCM H070735 EGJ
Ms. Maria F. Borges
Import Trade Coordinator, Hasbro, Inc.
200 Narragansett Park Drive, P.O. Box 200
Pawtucket, RI 02862-0200
RE: Reconsideration of NY N060197; Tariff Classification of Littlest Pet Shop® Cat, Crown and Ice Cream Cone Collection
Dear Ms. Borges:
This is in response to your letter, dated June 23, 2009, requesting the reconsideration of New York Ruling Letter (“NY”) N060197, dated June 10, 2009. In NY N060197, we classified the Littlest Pet Shop® Cat, Crown and Ice Cream Cone Collection (the cat collection). The merchandise consists of a plastic toy cat, crown and ice cream cone packaged together for retail sale inside of a vinyl purse. A picture of the subject merchandise is provided below:
In NY N060197, we classified the toy cat, crown and ice cream cone under heading 9503, HTSUS. However, we classified the vinyl purse separately as a handbag under heading 4202, HTSUS. We affirm NY N060197 because we take the view that the toys cannot be classified together with the purse under heading 9503, HTSUS.
In your request for reconsideration, you cite to two rulings in which we classified toys together with bags: NY K89078, dated October 5, 2004, and NY L84676, dated May 13, 2005. In NY K89078, we classified the My Little Pony™ “Let’s Go Strawberry Swirl™” Collection (the pony collection). The subject merchandise consists of a pony figure, a large strawberry-shaped purse to be carried by the consumer, a large magazine, a small plastic purse designed for the pony, a small magazine and a small brush packaged together for retail sale. The packaging includes the following text:
Heading out for a new adventure? Now you and Strawberry Swirl can go together in style! Bring along your matching purses and you’ll be the height of pretty pony fashion!
Pictures of the subject merchandise and the advertising on the back of the retail package are provided below:
If the pony collection qualifies as a retail set under General Rule of Interpretation (GRI) 3(b), then all of the items can be classified together. There are three requirements for classification as a retail set of GRI 3(b): 1) the articles must be classified in different headings, 2) the articles must be put up together for a particular purpose or to carry out a specific activity, and 3) the articles must be packaged together for retail sale. We note that the pony collection consists of articles which are prima facie classifiable in separate headings, including the magazines (printed matter of heading 4901, HTSUS), the large purse (handbag of heading 4202, HTSUS) and the pony (toy of heading 9503, HTSUS). These articles are packaged together for retail sale for the specific activity of imaginative play. Specifically, these articles are packaged together so that the consumer and the pony can travel together. If the adventure involves public transportation or perhaps a waiting room, then the consumer and the pony can read their matching magazines together. For all of these reasons, the components of the pony collection are classifiable together as a GRI 3(b) retail set. The pony imparts the essential character to the set; therefore, the set is classified together as a toy under heading 9503, HTSUS.
The pony collection differs from the instant cat collection. The cat collection consists of a cat, a crown, an ice cream cone and a vinyl purse. While the consumer may manipulate the toy cat to wear the crown or to eat the ice cream cone, we note that the purse has no connection to either of these activities. We cannot discern a particular purpose or a specific activity which unites all four items. Therefore, the cat collection cannot constitute a retail set under GRI 3(b).
In your request for reconsideration, you also cite to NY L84676. In that ruling, we classified the Trollz™ Meet the Girls! Collection (the troll collection). The subject merchandise consists of one doll head, four doll torsos each wearing a different top, four pairs of doll legs wearing different bottoms, four pairs of doll feet wearing different shoes, one doll hairband and one doll comb. These articles are packaged together in a vinyl bag with a handle on the top and a zipper on the bottom. Advertising on the retail packaging includes phrases such as “Styles … in a Snap!” and “Mix & Match Outfits and Shoes!” A picture of the subject merchandise is provided below:
In NY L84676, we classified the doll parts, headband, comb, and vinyl bag together as a toy under heading 9503, HTSUS, by application of GRI 5(b). GRI 5(b) states that packing containers entered with goods shall be classified together with their contents “if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.” We take the view that the vinyl bag in the troll collection is normal packaging for certain types of toys. Moreover, we do not find that it is suitable for repetitive use. The zipper opens up underneath of the bag. Once the hard plastic insert which is holding everything in place is removed, the bag will no longer work as a carrying case. If the consumer opens up the zipper, all of the bag’s contents will fall out of the bottom. Therefore, the consumer will throw the vinyl bag away after purchase. Since the bag is normal packaging for toys and it is not suitable for repetitive use, the bag can be classified together with the toys by application of GRI 5(b).
Conversely, the vinyl bag which is part of the cat collection is clearly designed for repetitive use as a child’s purse. The bag is painted in a colorful, appealing manner and has animal paw prints stamped onto the handle. The consumer will likely play with the purse for just as long as the purse’s contents. For all of these reasons, we find that the purse and the purse’s contents must be classified separately. By application of GIRs 1 and 6, the toy cat, crown and ice cream cone are classifiable under subheading 9503.00.00, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls, other toys; reduced-scale (scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.” The vinyl purse is classifiable as a handbag under subheading 4202.22.15, HTSUS, which provides, in pertinent part, for “[H]andbags … purses: Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastics or of textile materials: With outer surface of sheeting of plastics.”
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division