CLA-2 CO:R:C:F 957392 GGD
4823.59.4040; 5508.10.0000; 8213.00.9000;
9505.90.4000; 9603.90.8050; 9609.10.0000;
9611.00.0000; 9612.20.0000
Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center, Suite 3371
New York, New York 10048
RE: "Bunny Bonanza 19 Piece Activity Set;" Not Constructional
Toy; Not GRI 3 Set
Dear Mr. Epstein:
This letter is in response to your request of November 23,
1994, concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of an article
identified as a "Bunny Bonanza 19 Piece Activity Set," imported
from Taiwan. A sample was submitted with your inquiry.
FACTS:
The article, identified by item no. 16201, is said to
contain the "materials and tools necessary for the construction
and decoration of hanging paper Easter egg ornaments." It is
composed of a container of white glue, 6 sheets of colored paper,
a spool of polyester sewing thread, a scissors, a pack of
confetti, a chenille twist tie, 5 colored pencils, 2 stampers,
and an ink pad, all of which are imported in a decorative
cardboard box which, itself, is within a clear plastic carrying
case with a handle. The retail package, which is suitable for
direct sale without repacking, measures approximately 8 inches in
length by 5 inches in height by 2 inches in depth.
ISSUE:
Whether the article containing multiple components is more
properly classified in subheading 9503.30.0020, HTSUSA, the
provision for "Other toys...and accessories thereof: Other -2-
construction sets and constructional toys, and parts and
accessories thereof, Other;" or in the subheadings applicable to
the individual items.
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, provides for "Other toys...and
accessories thereof," i.e., all toys not specifically provided
for in the other headings of chapter 95. Although the term "toy"
is not defined in the tariff, the ENs to chapter 95 indicate that
a toy is an article designed for the amusement of children or
adults. The ENs to heading 9503 indicate that, among other toys,
the heading covers "[c]onstructional toys (construction sets,
building blocks, etc.)."
You maintain that this article is a constructional toy, in
that it provides individuals with the ability to amuse themselves
by building and uniquely decorating their own paper Easter egg
ornaments, which can then be hung on Easter trees during the
Easter holiday. To support your claim, you cite to New York
Ruling Letters (NYRLs) 873566 and 878176, issued May 11 and
October 6, 1992, respectively, in which articles composed of
fabrics and other materials, along with the instructions to
assemble imaginative designs and objects, were classified in
subheading 9503.30.8000 (now 9503.30.0020), HTSUSA.
Although the subject article consists of numerous materials,
some of which manipulate and change the other materials, there
are no instructions, drawings, etc., to indicate how an Easter
ornament, or any other product, would be constructed. The
colored paper - which is quite thin and flimsy - would appear to
be the main building material. Although most of the other
components are capable of affecting the paper, there is no
evidence as to how the items interrelate to provide amusement
through the construction of a product. The article is therefore
not classifiable as a constructional toy. It cannot be
classified by reference to GRI 1 because the components are
classifiable in the different headings listed below. -3-
COMPONENTS HTSUS HEADINGS
glue 3506
carrying case 4202
decorative box 4819
colored paper 4823
sewing thread 5508
scissors 8213
confetti 9505
chenille tie 9603
colored pencils 9609
stampers 9611
ink pad 9612
In pertinent part, GRI 2(b) states that:
[t]he classification of goods consisting of more than
one material or substance shall be according to the
principles of rule 3.
GRI 3(a) directs that the headings are regarded as equally
specific when each heading refers to part only of the items in a
set put up for retail sale. Although the subject article
consists of components put up for retail sale, it may not
comprise a set. Explanatory Note X to GRI 3(b), indicates that
the term "goods put up in sets for retail sale" means goods
which:
(a) consist of at least two different articles which are
prima facie, classifiable in different headings;
(b) consist of products or articles 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 (e.g., in boxes or cases or on
boards).
As previously noted, the subject goods meet criteria (a) and
(c). With regard to criterion (b), we have found that the
components are not put up together to meet the specific activity
of constructing Easter ornaments. We further find that the
coloring, stamping, cutting, gluing, and/or stringing of paper is
not a specific activity. The items meet no more particular a
need when put up together than if sold separately at retail.
Thus, the goods do not comprise a set and must be classified in
the subheadings applicable to the individual items. -4-
HOLDING:
The components comprising the article identified as the
"Bunny Bonanza 19 Piece Activity Set," item no. 16201, are
separately classifiable under the specific subheadings provided
below:
The container of white glue is classified in subheading
3506.10.1000, HTSUSA, the provision for "Prepared glues...:
Products suitable for use as glues...not exceeding a net
weight of 1 kg.: Animal glue, including casein glue, but not
including fish glue." The applicable duty rate is 7.1
percent ad valorem.
The plastic carrying case is classified in subheading
4202.12.2085, HTSUSA, the provision for "Trunks, suitcases,
vanity cases...holsters and similar containers;...: Trunks,
suitcases, vanity cases...and similar containers: With outer
surface of plastics or of textile materials: With outer
surface of plastics, Other: Other." The applicable duty
rate is 20 percent ad valorem.
The decorative cardboard box is classified in
subheading 4819.10.0040, HTSUSA, the provision for "Cartons,
boxes, cases...of a kind used in offices, shops or the like:
Cartons, boxes and cases, of corrugated paper or paperboard,
Other." The applicable duty rate is 2.5 percent ad valorem.
The colored paper is classified in subheading
4823.59.4040, HTSUSA, the provision for "Other paper...:
Other paper...of a kind used for writing, printing or other
graphic purposes: Other: Other, Other." The applicable duty
rate is 2.7 percent ad valorem.
The spool of polyester sewing thread is classified in
subheading 5508.10.0000, HTSUSA, textile category 200, the
provision for "Sewing thread of man-made staple fibers,
whether or not put up for retail sale: Of synthetic staple
fibers." The applicable duty rate is 12.8 percent ad
valorem.
The scissors is classified in subheading 8213.00.9000,
HTSUSA, the provision for "Scissors...and blades and other
base metal parts thereof: Valued over $1.75/dozen: Other
(including parts). The applicable duty rate is 9.3 cents
each plus 9.3 percent ad valorem.
The confetti is classified in subheading 9505.90.4000,
HTSUSA, the provision for "Festive, carnival or other
entertainment articles...: Other: Confetti, paper spirals or
streamers...parts and accessories thereof." The applicable
duty rate is free. -5-
The chenille twist tie is classified in subheading
9603.90.8050, HTSUSA, the provision for "Brooms, brushes...:
Other: Other, Other." The applicable duty rate is 5 percent
ad valorem.
The colored pencils are classified in subheading
9609.10.0000, HTSUSA, the provision for "Pencils (other than
those pencils of heading 9608)...: Pencils and crayons, with
leads encased in a rigid sheath." The applicable duty rate
is 14 cents per gross plus 4.3 percent ad valorem.
The stampers are classified in subheading 9611.00.0000,
HTSUSA, the provision for "Date, sealing or numbering stamps
and the like...designed for operating in the hand...." The
applicable duty rate is 4.8 percent ad valorem.
The ink pad is classified in subheading 9612.20.0000,
HTSUSA, the provision for "Ink pads." The applicable duty
rate is 6.3 percent ad valorem.
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 which are subject to frequent renegotiations 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 U.S. 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 applicable to textile
merchandise, 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