CLA-2 CO:R:C:M 088663 NLP
Mr. James F. O'Hara
Stein, Shostak, Shostak & O'Hara
Suite 1240
3580 Wilshire Blvd
Los Angeles, CA 90010
RE: Toy Set; Modification of NY 859420
Dear Mr. O'Hara:
This ruling is in response to your letter dated February 5,
1991, requesting a reconsideration of New York Ruling Letter (NY)
859420, dated February 1, 1991. A sample was submitted for our
examination.
FACTS:
The "Wrestling Champion Medallion and Headband Set"
consists of a large gold-colored plastic chain and medallion and
a textile headband made of 65 percent polyester and 35 percent
cotton knit. The medallion has the following words embossed on
it: "Wrestling Champion", "Imperial Wrestling League" and "IWL".
The headband has the initials "IWL" printed on it. These items
are packaged together in a blister pack for retail sale. The
instant item is marketed as a toy for children, ages 5 and up,
and will be sold in toy departments. On the back of the blister
package is a card designed to be cut out and used with a photo of
a child wearing the articles in the package.
NY 859420 classified the above items separately. The
plastic chain and medallion were classified in subheading
7117.90.50, HTSUSA, which provides for imitation jewelry, other,
other, valued over 20 cents per dozen pieces or parts. The
headband was classified in subheading 6117.80.0035, HTSUSA, which
provides for other accessories, of man-made fibers, other.
Attorneys for the importer argue that the instant product is
classifiable as other toys, put up in sets in subheading
9503.70.80, HTSUSA.
ISSUE:
Is the "Wrestling Champion Medallion and Headband Set"
classifiable in subheading 9503.70.80, HTSUSA, as other toys, put
up in sets.
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). 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.
Subheading 9503.70, HTSUSA, provides for other toys, put up
in sets. The Explanatory Notes to Heading 9503, HTSUSA, state
the following:
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.
In addition, the Explanatory Notes state that Chapter 95
"covers toys of all kinds whether designed for the amusement of
children or adults." Thus, toy is interpreted to refer to an
article designed for amusement.
Various ruling support the classification of the instant
product in subheading 9503.70.80, HTSUSA, as other toys, put up
in sets. For example, HRL 085020, dated October 30, 1989, dealt
with the classification of the "Minnie Mouse Looking Pretty Set"
which consisted of a plastic "Minnie Mouse" necklace, bracelet,
ring, comb and hand mirror. These items were packaged together
in a blister package. This ruling held that the items, although
classifiable in different chapters other than Chapter 95, were
put up in a manner indicating their use as toys. Though the
jewelry could be used as objects of personal adornment, the
combination of the jewelry items with the comb and mirror
suggested play through the process of dressing up. The use of
the imitation jewelry as an object of personal adornment was
considered as secondary to the play value of the items. In
addition, NY 854456, dated August 7, 1990, dealt with the
classification of a combination of the following articles: ninja
kama knife, combat chuck, battle stars, dagger and textile
headband. These were packaged together as a set. This ruling
held that this collection of articles was classifiable in
subheading 9503.70.80, HTSUSA, as other toys, put up in sets.
The Wrestling Champion medallion and headband, although
classifiable in different chapters if imported separately, are
put up in a manner indicating their use as toys. Like the
products in the above cases, the products in this set are
intended to provide amusement to children through the age old
play activity of make believe and appealing to a child's sense of
imagination. In this case, the child would act out the role of a
champion wrestler. Moreover, like the plastic jewelry in HRL
085020, the plastic medallion, a large gold colored medallion
imprinted with the words "Wrestling Champion, Imperial
Wrestling League", is not jewelry that would be worn everyday by
a child and would be used when a child dressed up as a wrestler.
Therefore, like the jewelry in HRL 085020, the use of the
medallion as personal adornment would be considered secondary to
the play value of the items. The wrestling medallion and
headband collection would be classifiable in subheading
9305.70.80, HTSUSA.
Pursuant to the Directive of December 23, 1988, from the
Committee for the Implementation of Textile Agreements, textile
articles entered as components of sets require separate visas and
separate statistical reporting for quota purposes. However, a
subsequent telex issued by the Office of Trade Operations, United
States Customs Service, states that no separate visa requirements
or quota restraint levels are applicable to textile articles that
are classified in Chapter 95.
If a textile article is included as a component in a set
that is classified in Chapter 95, that component itself is
classified in Chapter 95. The textile headband included as a
component of the set under consideration is classified in Chapter
95. Therefore, the textile headband is not subject to separate
visa requirements or to separate statistical reporting for quota
purposes.
HOLDING:
The "Wrestling Champion Medallion and Headband Set" is
classifiable in subheading 9503.70.80, HTSUSA, which provides for
other toys, put up in sets, other, other. The rate of duty is
6.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division