CLA-2 CO:R:C:G 083176 KWM
Mr. Craig P. Nadel
M. & S. Shillman, Inc.
1209 DeKalb Avenue
Brooklyn, N.Y. 11221
RE: Doll care/Child care toys
Your item numbers: 1012, 1054 and 1060
Dear Mr. Nadel,
This letter is in response to your inquiries dated November
3, 1988, requesting tariff classification of toy doll care sets.
Your letter and a sample of the goods have been forwarded to us
by our New York office for a classification ruling.
FACTS:
One sample was submitted with your request. Your letter
indicates that the sample is similar in nature to the other
merchandise covered by your request. The sample is a group of
items, consisting of various individual pieces of toy replica
child care products. The individual items are described below.
Your item number 1060 was included as the representative
sample. It is described as the "Little Mommy Play'N Tote Back
Pack." The sample is a set composed of individual items intended
to promote a child's play at caring for a baby. Included in the
fourteen (14) piece set are a bowl, fork and spoon, cup, mirror,
brush, comb, bottle, pacifier, baby powder bottle, milk warmer
and soap. There is also a backpack for storing and carrying the
items. Most of the items are made of plastic, although other
materials are also present. For example, the backpack is nylon,
the soap is real, and the soap box is paper. While some of the
items may have limited functional use, only the soap can be
considered truly functional. Several of the items are decorated
with stickers or decals bearing the "Pinkie Panda" logo.
Your item number 1054, referred to as the "Disney Doll
Diaper Bag Gift Set", and item number 1012, the "Disney Doll
Diaper Bag & Bottle Set" were not included as samples. Your
letter indicates that the articles in those sets are
substantially similar to those of the sample set.
The sample is packaged and sold as a set in a single box
with a cellophane "window" on the front. It is clearly marketed
as a toy for children, ages 3 and up, and would be used in, as
the box suggests, dramatic play activities for "fun and play with
your favorite doll."
ISSUE:
How are these items classified under the Harmonized Tariff
Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (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 relevant
Section or Chapter Notes.
At the outset, it seems obvious that the merchandise
submitted in this case is intended for use as a toy. The
appearance and size of the individual pieces, coupled with the
fact that they are replicas of genuine child care products, all
point to that conclusion. While most of the items contain some
amount of functionality, all lack the strength and other
attributes normally associated the genuine items which these
goods represent.
Toys are classified in headings 9501 through 9503, HTSUSA.
Specifically, subheading 9503.70, HTSUSA, classifies other toys
put up in sets and would appear to include these goods. The
question in this case is whether or not this merchandise is
considered a "set" as that term is used in 9503.70, HTSUSA.
The relevant Legal Notes do not address the scope of the
term "set" in 9503.70, HTSUSA. The Explanatory Notes indicate
that the heading is intended to cover all toys not included in
the other "toy" headings, and enumerates a number of different
types of toys that would fall within heading 9503, HTSUSA. The
Notes go on to state, in relevant part, that:
Certain of the above articles (toy arms, tools,
gardening sets, tin soldiers, etc.) are often put up in
sets.
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.
Each paragraph explains, to an extent, what may constitute a
"set". The first paragraph indicates that groups or collections
of toys may constitute a set. This type of set would be composed
of individual pieces, all of which would be classified
individually as toys. The second paragraph indicates that items
with a limited functional "use" may still be considered toys, and
may be included individually within the headings, as well as in
sets.
In the instant case, it is the opinion of this office that
each piece in the sample is considered a "toy" for classification
purposes. Some of the items are clearly toys, while others, like
the comb, brush or backpack have a limited use, but are still
considered "toys". The sample merchandise is therefore, in our
opinion, a collection of toys put up in a set. As such, each is
classifiable by GRI 1 in subheading 9503.70.8000, HTSUSA, as
"Other toys, put up in sets . . .; Other; Other."
Assuming, arguendo, that certain pieces in the set cannot be
considered "toys", and would be classified under other
nomenclature headings if entered separately, we are of the
opinion that the set as a whole is still classified under
subheading 9503.70.8000, HTSUSA. The remainder of the
Explanatory Note set forth above reads as follows:
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 backpack and replica items in this case form a collection of
articles as anticipated by the Note. First, the packaging and
marketing of the merchandise clearly evidences its use as a toy.
Next, the "form" in which the collection of articles must be put
up would encompass a set of this nature. Finally, there is no
requirement that the collection of articles be of the
"instructional" or "educational" type used for the parenthetical
exemplar. In a sense, all toys are instructional or educational
since they are used as a creative and dramatic play medium for
children during the learning process. The sample set,
therefore, put up in a form clearly indicating its use as a toy,
is still classifiable in 9503.70.8000, HTSUSA.
HOLDING:
The sample merchandise, referred to as "Little Mommy Play'N
Tote Back Pack" is classified under 9503.70.8000, HTSUSA, as
other toys, put up in sets, other, other, with duty at the rate
of 6.8% ad valorem.
To the extent that items numbered 1054 and 1012 are similar
to the sample in this instance, the rationale of this letter may
also apply to their classification. You are encouraged, however,
prior to importation of those items, to check with your local
customs office to obtain the latest classification information
with regard to those goods.
Sincerely,
John Durant, Director
Commercial Rulings Division