CLA-2 CO:R:C:F 089251 STB
TARIFF NO: 9503.70.8000
Mr. Henry Van
B.J. Customs Brokerage Co.
P.O. Box 91034
Los Angeles, CA 90009-1034
RE: Travelling Beauty Case
Dear Mr. Van:
This is in response to your April 25, 1991, letter
requesting the tariff classification of a plastic article called
"Travelling Beauty Case" to be imported from China. A sample was
submitted with your request. A sample of the marketing packaging
of the item was also submitted to Headquarters after we requested
same.
FACTS:
The merchandise consists of a fold out beauty case which
contains various dress-up and grooming articles. The case is
is constructed of plastic and is not very sturdy. Inside the
case are very flimsy, almost paper-like, plastic constructed
trays which are designed so that each included article has an
exact fit when stored in the case. A mirror is attached to the
inside of the top of the case so that the user can see her
reflection when the top is open. The case is pink in color. The
items that are sold with the case are also of plastic
construction and are mostly pink in color. These items are as
follows: brush, hair pin, pendant, necklace, PVC coin purse, 2
combs, 2 earrings, 2 hair curlers, 2 hair clips and 3 bracelets.
ISSUES:
Whether the travelling beauty case should be classified as a
toy set or whether the case and other items should be classified
as something other than toys and, if so, whether they should be
classified on an individual basis rather than as a set?
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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 relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.
Heading 9503, HTSUSA, applies to "other toys", i.e., all
toys not specifically provided for in the other headings of
Chapter 95. Since the other headings apply to wheeled toys and
dolls, this merchandise will be classified in Heading 9503 if
classified as a toy.
The Explanatory Notes (EN's) to the HTSUSA constitute the
official interpretation of the tariff at the international level
and may be consulted for guidance as to the correct international
interpretation of the various HTSUSA provisions. Although the
term "toy" is not defined in the tariff, the EN's state that
Chapter 95 "covers toys of all kind whether designed for the
amusement of children or adults." Thus the term "toy" is
interpreted to refer to an article designed for amusement. The
EN's also state that while certain toys may be capable of limited
use, they are generally distinguishable by their size and limited
capacity from the "real" article. The EN's go on to say that
collections of articles, the individual items of which, if
presented separately would be classified elsewhere, are
classifiable as toys when put up in a form clearly indicating
their use as toys. Sewing and chemistry sets are given as
examples of the latter, though toy sets are not limited to these.
It is our determination that the beauty case and its
contents are clearly designed for amusement. The size,
appearance, and inexpensive plastic construction of the case and
individual pieces all point to that conclusion. While some of
the pieces may have a limited functional use, their small size
and the fact that they are put up for sale with other items,
which form a whole that is intended to be sold as a toy, results
in these items being considered "toys" also. This merchandise
is, therefore, a collection of toys put up in a set. The design
(i.e., colors, etc.) of the box that will package the merchandise
at retail sale supports the determination that this item is
intended to be sold as a toy. Since we have determined that this
merchandise constitutes a toy, it is not necessary to determine
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whether these items would be classifiable as a set if they were
classified as something other than toys. This ruling is in
accord with several prior Customs rulings involving similar
merchandise, including Headquarters Rulings Letter (HRL) 082974,
dated February 7, 1990, HRL 082991, dated February 9, 1990, HRL
083176, dated February 21, 1990 and HRL 083257, dated February
21, 1990.
HOLDING:
The "Travelling Beauty Case" is classified under subheading
9503.70.8000, HTSUSA, the provision for other toys put up in
sets, other, other, and is dutiable at a rate of 6.8% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division