CLA-2 CO:R:C:G 084851 JBW
Ned H. Marshak, Esq.
Brenda Jacobs, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, New York 10004
RE: Tariff Classification of Bedtime Doll Set
Dear Mr. Marshak and Ms. Jacobs:
This letter is in response to your letter of June 12,
1989, on behalf of K Mart Corporation, in which you requested a
binding ruling on classification of merchandise under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Your views were further presented in our meeting on
September 15, 1989, and a later submission, dated November 13,
1989.
FACTS:
The items submitted for classification consist of the
following: a hollow plastic doll, 22 centimeters in length, with
wetting, crying, and drinking functions; garments to fit the
doll, including a bib with a decal on the front; a plastic tub,
with approximate dimensions of 7 by 19.5 by 23 centimeters; a 7.5
centimeter empty, plastic container to simulate a baby powder
container; a plastic hollow duck; a swan shaped foam sponge; and
a 12 by 25 centimeter cloth of terry construction. The items
will be manufactured in the Peoples Republic of China and
imported packaged for retail sale.
ISSUE:
What is the classification of the merchandise under the
HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's.
The goods under examination, if imported separately,
are classifiable under different headings in the tariff. The
doll and garments are classifiable under Heading 9502, HTSUSA, as
dolls representing only human beings. The toy duck, bottle, and
baby powder container are classifiable under Heading 9503,
HTSUSA, as other toys. The plastic tub is classifiable under
Heading 3922, HTSUSA, as a plastic washbasin. The terry towel is
not "made up" for the purposes of Section XI and is consequently
classifiable under Heading 5802, HTSUSA, as a terry towel.
Finally, the sponge is classifiable under Heading 4016, HTSUSA,
as an article of cellular rubber.
In your letters and during our meeting, you advocated
classification of the collection of items under subheading
9503.70.80, HTSUSA, as other toys, put up in sets. This
subheading, however, is not appropriate. The terms limit items
classifiable under this subheading to "other toys." The
Explanatory Notes, which provide the official interpretation of
the tariff at the international level, define other toys to be
"[a]ll toys not included in heading 95.01 [wheeled toys] and
95.02 [dolls representing only human beings]." By definition,
the doll is not an "other toy," and its presence removes this
collection of items from subheading 9503.70.80, HTSUSA.
The individual items in the sample will be imported in
a single retail package and are separately classifiable under
different headings of the Nomenclature. GRI 3 applies when goods
are classifiable under two or more headings; GRI 3(b) governs
goods put up in sets for retail sale.
The first issue to be considered under GRI 3(b) is
whether the items are put up in a set for retail sale. The
Explanatory Notes for GRI 3(b) define "goods put up in sets for
retail sale." Such goods: (a) consist of at least two different
articles that are classifiable in different headings, (b) consist
of products put up together to meet a particular need or carry
out a specific activity, and (c), are put up in a manner suitable
for sale directly to users without repacking.
The collection of items under consideration constitutes
a set under these criteria. The individual items are
classifiable under two or more headings and will be imported in a
manner suitable for retail sale directly to users without
repackaging. The particular purpose or specific activity of
these items is to permit a child to simulate a baby's bed time
routine.
GRI 3(b) requires classification of these items as if
they consisted of the component that gives them their essential
character. The Explanatory Notes state that the factors
determining essential character may vary as between different
kinds of goods. The Notes suggest that essential character may
be determined by the nature of a component or material, its bulk,
quantity, weight, or value, or by the role of a constituent
material in relation to the use of the goods.
In the present case, the doll imparts the essential
character to the set. Examination of the sample reveals that
the principal play activities of the set are giving the baby a
bath and feeding the baby a bottle . Thus, the doll plays the
central role in relation to use of the other items of the set.
The washbasin, the bottle, and the other items all play secondary
roles to the role of the doll. No breakdown of the set by value
or weight was submitted, and consequently, these factors have not
been considered in this ruling.
You state in your submission of November 13, 1989:
A child is unlikely to choose this toy on the
basis of the doll. In this case, the doll is
at most an accessory to the bathing theme of
the set. It is but one component to be used
in conjunction with the other items in the
set.
Yet, the predominant role of the doll is evidenced by the
packaging of the set. The trademark of the set is "Teary Tot."
Each of the functions suggested by the packaging relates to the
doll: Teary Tot "cries tears!"; Teary Tot comes "In Her own Tub
Complete with Towel and Accessories"; "Lie her down and feed her
with bottle"; "Hold her up and tears roll down her cheeks. Tilt
forward for additional tears." In fact, the packaging places the
same emphasis on feeding as on bathing. In sum, we determine
that the single component of the set that will be required in the
coordinated use of the set is the doll.
You dispute our classification by essential character
of a set consisting of a doll and other toys where a provision in
the Nomenclature explicitly provides for "other toys, put up in
sets." When the collection of items consists only of "other
toys" or items clearly indicating their use as toys,
classification under subheading 9503.70.80, HTSUSA, is
appropriate even when a component appears to provide the
essential character. However, the logical application of the
GRI's require essential character analysis when an object that is
explicitly not an "other toy" is included in the set. This
analysis does not always preclude classification as an "other
toy." If, for example, a doll house set includes an elaborate
doll house with an inexpensive doll, classification under Heading
9503 is appropriate if the doll house imparts the essential
character. If essential character cannot be determined under GRI
3(b), then, pursuant to GRI 3(c), classification must be made by
the heading that occurs last in numerical order.
HOLDING:
The articles submitted for examination form a set.
The doll imparts the essential character of the set. The
merchandise is therefore classified under subheading 9502.10.40,
HTSUSA, as a doll, not stuffed, and not over 33 centimeters in
height. Textile articles entered as components of sets require
separate visas and separate statistical reporting for quota
purposes, pursuant to the directive of December 23, 1988, from
the Committee for the Implementation of Textile Agreements. The
textile category for the cotton, terry towel, from Heading 5802,
HTSUSA, is 224.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements that are subject to frequent renegotiation and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the United States Customs Service, which is available
for inspection at your local Customs office.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification) and
the restraint (quota/visa) categories, you should contact your
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division