CLA-2 CO:R:C:T 951082
Area District Director
U.S. Customs Service
New York Seaport
6 World Trade Center
New York, N.Y. 10048-0945
RE: Internal Advice Request 59/91; classification of three
styles of "Barbie" accessory cases; non-rigid plastic
construction with handle; internal drawers, shelves,
hangers and hanger rods; EN to heading 4202; Legal and
Explanatory Notes to Chapter 95; the use of non-rigid
plastic combined with the internal design of these articles
precludes classification under 4202, HTSUSA; 9503, HTSUSA
Dear Sir:
This ruling is in response to a request for internal advice
initiated by Siegel, Mandell & Davidson, P.C. on behalf of their
client, Tara Toy Corporation. At issue is the proper
classification of three styles of "Barbie" accessory cases. A
sample of each style was submitted to this office for
examination.
FACTS:
Three different styles of "Barbie" accessory cases were
submitted to this office. Each is constructed of a decorative
non-rigid vinyl plastic body secured to a rigid plastic frame.
Individual descriptions of the samples follow:
1) Barbie Deluxe Storage Trunk - this article measures
approximately 12 inches in height by 9 inches in width. The
article has a plastic handle on the top and a single turn latch
closure on the side. Two small removable drawers are located
inside the article. One side of the interior has a 10 inch long
closet rod for hanging "Barbie" clothing. The interior opposite
side has two open rectangular compartments, approximately 11
inches high, which store two full-length size "Barbie" dolls.
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The article is affixed with a hangtag which reads "BARBIE DELUXE
TRUNK. The storage trunk with two drawers holds two BARBIE dolls
outfits & accessories."
2) Barbie Accessory Case - this article measures approximately 9
inches high by 5 inches wide. It is cylindrical in shape with a
single plastic handle on the top and two snap closures down the
side. The interior of the article features two small removable
drawers and two shelves. The affixed hangtag reads "BARBIE
ACCESSORY CASE. Shelves and drawers provide ample storage for
BARBIE accessories."
3) Barbie Revolving Storage Closet - this article measures
approximately 12 inches high by 9 inches wide. It is oval shaped
with a single plastic handle on the top and features a revolving
clothes closet upon which clothes can be hung on miniature
hangers. A circular knob located at the top turns the clothes
closet in order to make the desired outfit more accessible to the
child. The affixed hangtag reads "BARBIE ROTATING CLOTHES
CLOSET. Revolving storage closet for BARBIE outfits and &
accessories."
Counsel has submitted a sworn affidavit, referenced Exhibit
A, of Mr. Donald Pearlstein, developer and designer of the
articles at issue.
ISSUE:
What is the proper classification of the subject
merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 requires that classification be determined according to the
terms of the headings and any relative section or chapter notes
and, unless otherwise required, according to the remaining GRI's.
Three headings potentially govern classification of the
subject merchandise: heading 3924, HTSUSA, which provides for, in
pertinent part, other household articles of plastic, heading
4202, HTSUSA, which provides for various carrying cases and
heading 9503, HTSUSA, which provides for, in part, toy
accessories.
Heading, 3924, HTSUSA, provides for tableware, kitchenware
and other household articles and toilet articles of plastics.
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The Explanatory Notes (EN) to this heading provide exemplars as
to what items are properly classifiable within this provision,
specifically: "ash trays, hot water bottles, matchbox holders,
dustbins, buckets, watering cans, luncheon boxes, curtains,
drapes, table covers and fitted furniture dustcovers
(slipovers)." The common denominator among these articles is
that all are of a utilitarian nature and all are commonly found
in most households.
The "Barbie" accessory cases at issue are clearly not of the
same type of article as those items classifiable in heading 3924,
HTSUSA, listed above. The accessory cases are not commonly found
in most households nor are they designed to serve a strictly
utilitarian function. While it is true that the articles at
issue are functional inasmuch as they store and organize toys and
toy accessories, they are not akin to the enumerated examples in
that they are not mere household articles. The subject
merchandise is designed to provide a source of amusement and
encourage interaction from a child; therefore classification as a
household article of plastic is not appropriate.
Heading 4202, HTSUSA, provides for a wide array of carrying
cases. It has long been Customs' policy that for an article to
be classifiable under heading 4202, HTSUSA, the article must be
specifically cited as an exemplar or be ejusdem generis with the
items listed. See Headquarters Ruling Letter (HRL) 087169, dated
November 8, 1990. The articles expressly listed in heading 4202,
HTSUSA, include trunks, suitcases, vanity-cases, brief cases,
school satchels and cases specially fitted to contain a
particular article. The heading also includes various traveling
bags, toilet bags, rucksacks, handbags, shopping bags, wallets,
map cases, cigarette cases, tool bags, sport bags, bottle-cases,
jewelry boxes, powder-boxes, cutlery cases and similar
containers.
The subject merchandise is not a specifically enumerated
exemplar of heading 4202, HTSUSA. The question next arises as to
whether the articles at issue are similar to the enumerated
articles so as to warrant classification under this heading. The
types of carrying cases enumerated in heading 4202, HTSUSA, are
diverse in function and appearance, but share in common the
ability to withstand the rigors for which they were designed and
to be capable of being used for transporting various articles on
a repeated basis. While it is apparent that the subject
merchandise is sturdy enough to be used as stationary storage
places for "Barbie" accessories, and to be used as closets,
bureaus and wardrobes by children playing with the items, we
question the durability of the non-rigid plastic shell of these
articles for use in frequent transport. The submitted samples
appear to be fragile and not likely to withstand the rigors of
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frequent travel without sustaining damage. Moreover, the
interior design of these articles does not lend itself to the
transportation of small "Barbie" accessories which are placed on
shelves, in drawers, and on hangers which hang from straight and
rotating closet rods. Travel with these accessory-filled
articles would result in the contents falling off hangers and
sliding off shelves and out of drawers. This is not to say that
the subject merchandise is incapable of transporting goods, as
obviously it is by virtue of the handles placed on top of each
sample. Rather, transportation of small toy accessories in these
articles is impractical and the subject merchandise's ability to
transport the "Barbie" accessories is secondary to its primary
function of providing a stationary storage place for these items
and possessing design features which allow a child to play with
the articles.
The fact that these articles were not designed to function
primarily as carrying cases is also evidenced by the designer's
sworn affidavit referenced in counsel's submission as Exhibit A.
In his sworn statement, Mr. Donald Pearlstein attests that "by
reason of design, construction and marketing, these articles are
... primarily used to organize and neatly store Barbie dolls and
Barbie doll clothing and ... accessories." They are also
designed to encourage play by representing miniature steamer
trunks, closets and wardrobes which contain working drawers,
shelves, revolving clothing hangers, etc... . Mr. Pearlstein
further stated in his affidavit that "[t]he storage cases are
specifically designed to be played with, manipulated and
integrated during play with Barbie dolls, Barbie doll clothing
and other Barbie doll accessories and are generally sold at
retail in doll and doll accessory departments next to the Barbie
dolls."
It is this office's opinion that the articles at issue are
not primarily designed to transport goods: the walls of these
articles are constructed from non-rigid plastic that does not
hold up well under the rigors of travel, and the interior designs
of these cases do not lend themselves to securing small "Barbie"
accessories and keeping them organized while traveling. We note
that construction from non-rigid plastic alone will not preclude
classification as a carrying case under heading 4202, HTSUSA, but
this fact combined with the articles' poor design for the
transport of toy accessories will, in this instance, preclude
classification as a carrying case. The primary function of
these articles is not to transport goods, but rather to store
toys and toy accessories and to provide a source of amusement for
a child. Accordingly, classification is not proper under heading
4202, HTSUSA.
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Heading 9503, HTSUSA, provides for "other toys; reduced-size
("scale") models and similar recreational models, working or not;
puzzles of all kinds; and accessories thereof." The Explanatory
Notes to Chapter 95 state that "... this Chapter also covers
identifiable parts and accessories of articles of this Chapter
which are suitable for use solely or principally therewith, and
provided they are not articles excluded by Note 1 to this
Chapter." Note 1(d) to this Chapter excludes "[s]ports bags or
other containers of heading No. 42.02 ... ." As set forth supra,
the subject merchandise is not classifiable under heading 4202,
HTSUSA, so there is no automatic preclusion to classification in
Chapter 95.
The articles at issue are essentially cases designed,
marketed and sold to store and organize toys and toy accessories
and to provide a "Barbie" closet and wardrobe which allows a
child to engage in fantasy play with the items. This is
confirmed by the designer's intent, as set forth in his sworn
affidavit, as well as by the fact that these articles are
marketed as "Barbie" accessories and sold in toy departments with
other "Barbie" toys and accessories. A "Barbie" doll is a toy
and the articles at issue are accessories solely designed to be
used in conjunction with "Barbie" dolls as storage places and
organizers and to provide amusement for a child. As such, the
subject merchandise is properly classifiable as an "other toy"
under heading 9503, HTSUSA. See New York Ruling Letter (NYRL)
855780, dated September 21, 1990 which classified a Cabbage Patch
Doll carrying case under heading 9503, HTSUSA.
HOLDING:
The subject merchandise is classifiable under subheading
9503.90.6000, HTSUSA, which provides for other toys; reduced-
size ("scale") models and similar recreational models, working or
not; puzzles of all kinds; and accessories thereof: other: other
toys (except models), not having a spring mechanism ..., dutiable
at a rate of 6.8% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division