CLA-2 CO:R:C:F 956774 GGD
9503.90.60; 9615.11.40
Mr. Manny A. Lescano
Pronto Cargo Corporation
7330 N.W. 66th Street
Miami, Florida 33166-3009
RE: "Bridal Beauty Set;" Not Other Toys Put Up in Sets
Dear Mr. Lescano:
This letter is in response to your request of June 22, 1994,
on behalf of your client, Ramco Trading Corp., concerning the
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of an article identified as a "Bridal Beauty
Set," imported from China. A sample was submitted with your
inquiry.
FACTS:
The sample article, identified by item no. 111-22470,
consists of the following components: sunglasses (that do not
provide protection from ultraviolet light), a toy watch (that
does not give correct time), 2 plastic hair clips, a plastic hair
band, 2 plastic earrings, a plastic mirror (that barely reflects
an image), and a small, zippered, plastic purse. The components
are packaged together for retail sale.
ISSUE:
Whether the components of the "Bridal Beauty Set" article
are more properly classified in the subheadings applicable to the
individual items, or in subheading 9503.70.80, HTSUS, the
provision for other toys, put up in sets. -2-
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). 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 GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Heading 9503, HTSUS, applies to "other toys," i.e., all toys
not specifically provided for in the other headings of chapter
95. Although the term "toy" is not specifically defined in the
tariff, the ENs to chapter 95, HTSUS, indicate that the chapter
covers toys of all kinds whether designed for the amusement of
children or adults. Thus, it has been Customs position that toys
should be designed and used principally for amusement.
In HRL 950700, issued August 25, 1993, this office stated
that not all goods classified in subheading 9503.70, HTSUS, would
meet the requirements for sets established pursuant to GRI 3,
particularly the need for products put up together to meet a
particular need or carry out a specific activity. We noted the
EN to heading 9503, which suggests that collections of items
separately classifiable in other headings of the tariff may be
classified in chapter 95 when put up in a form clearly indicating
their use as toys. We also closely examined the manner in which
individual components were put up together (packaged and sold as
a combination) to determine whether they had been converted from
their designs and uses as components classifiable elsewhere in
the tariff, into complementary items possessing some connection,
generally working together to provide amusement.
Although some of the components of the "Bridal Beauty Set"
are individually capable of engaging a child in an entertaining,
dress up activity, when packaged and sold as a combination, the
items do not interrelate. Rather than working together to
provide amusement, the components are of disparate designs and
uses whether packaged and sold individually or together. Thus,
the manner in which the components are put up does not result in
a conversion from articles classifiable elsewhere in the HTSUS,
to other toys, put up in sets. Each item must therefore be
classified individually in its appropriate heading. -3-
HOLDING:
The components comprising the article identified as "Bridal
Beauty Set" (item no. 111-22470) are separately classifiable
under the specific subheadings provided below:
The plastic mirror is classified in subheading
3924.90.55, HTSUS, the provision for "...other household
articles and toilet articles, of plastics: Other: Other."
The applicable duty rate is 3.4 percent ad valorem.
The small plastic purse is classified in subheading
4202.32.20, HTSUS, the provision for "...purses...and
similar containers...of sheeting of plastics...: Articles of
a kind normally carried in the pocket or in the handbag:
With outer surface of sheeting of plastic or of textile
materials: ...of plastic: Other." The applicable duty rate
is 20 percent ad valorem.
The plastic earrings are classified in subheading
7117.90.50, HTSUS, the provision for "Imitation jewelry:
Other: Other: Valued over 20 cents per dozen pieces or
parts." The applicable duty rate is 11 percent ad valorem.
The sunglasses are classified in subheading 9004.10.00,
HTSUS, the provision for "Spectacles, goggles and the like,
corrective, protective or other: Sunglasses." The
applicable duty rate is 7.2 percent ad valorem.
The toy watch is classified in subheading 9503.90.60,
HTSUS, the provision for "Other toys...and accessories
thereof: Other: Other: Other toys (except models), not
having a spring mechanism." The applicable duty rate is 6.8
percent ad valorem.
The hair clips and hair band are classified in
subheading 9615.11.40, HTSUS, the provision for "Combs,
hair-slides and the like...and parts thereof: Combs, hair-
slides and the like: Of hard rubber or plastics: Other: Not
set with imitation pearls or imitation gemstones." The
applicable duty rate is 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division