CLA-2 RR:CR:GC 960194 MMC
Robert L. Eisen, Esq.
Karen Bysiewicz, Esq.
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7703
RE: NYRL A88584 modified; sewing kit, nosegay, cloth basket
lining and folder; components to various retail packages sold as
accessories to dolls of the American Girls Collection
Dear Mr. Eisen and Ms. Bysiewicz:
This is in reference to your letter of February 7, 1997, on
behalf of the Pleasant Company, requesting reconsideration of
New York Ruling Letter (NYRL) A88584 dated November 7, 1996,
classifying a variety of articles sold in the American Girls Doll
Collection under the Harmonized Tariff Schedule of the United
States (HTSUS). Among them were articles identified as a sewing
kit, nosegay, cloth basket lining and folder. In NYRL A88584
the components of the sewing kit were classified separately, the
nosegay was classified as an artificial flower, the cloth basket
lining as a textile article and the folder as an article of
plastic. You are now requesting reconsideration of the
classification of these articles claiming the sewing kit is a toy
set and that the other articles are parts and accessories to toys
sets.
Samples as well as company literature were submitted with
your initial request. In preparing this ruling, we have also
considered the arguments you presented at a December 3, 1997,
meeting as well as your additional written submission of January
23, 1998.
Pursuant to section 625(c)(1) Tariff Act of 1930 [19 U.S.C.
1625(c)(1)], as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, (Pub. L. 103-182, 107 Stat. 2057, 2186),
notice of the proposed modification of NYRL A88584 was published,
on May 27, 1998, in the Customs Bulletin, Volume 32, Number 21.
One comment, expressing agreement with the proposed
classification, was received in response to the notice.
FACTS:
The articles are described as follows:
(1) A sewing kit which includes an instruction sheet
together with components (a needle, wooden quilting loop,
embroidery thread, doll quilt, and 3 textile hearts) to
construct a quilt for the "Kristin" doll of the American
Girls Collection. After importation, the sewing kit is
combined with a hand carved wooden salt box containing field
flowers, imitation strawberries and an imitation cake on a
wooden platter to form an item identified as KBAP "Kirstin's
Party Treats." "Kristin's Party Treats" is advertized and
sold exclusively as an accessory to the "Kristin" doll of
the American Girls Collection.
(2) A nosegay which consists of 12 textile wound pink ribbon
roses of man-made fiber attached to wire and paper stems
which are wrapped together with three felt leaves to make a
bouquet. Paper lace surrounds the base of the stems. The
article is sized so that it appears to be nosegay bouquet
for the "Samantha" doll. After importation the nosegay will
be combined with 4 imitation petit fours on a gold rimmed
platter, two ice cream bombes, two fans, and an acrylic
"favor" holder. The complete combination of goods is
identified as SBAP "Samantha's Party Treats." "Samantha's
Party Treats" is advertized and sold exclusively as an
accessory to the "Samantha" doll of the American Girls
Collection.
(3) A black and white checkered, oval-shaped cloth basket
lining which measures approximately 5 inches x 4« inches.
It is hemmed, with a string running through the hem for
closure. After importation, the cloth basket lining will
be placed in the "bait basket" which is combined with 3
imitation grasshoppers, a tiny imitation green frog,
imitation trout, imitation fishing pole and wicker basket
modeled after an early fishing creel. This complete
combination of goods is identified as KAAN "Fishing Set."
The "Fishing Set" is advertized and sold exclusively as an
accessory to the "Kristin" doll of the American Girls
Collection.
(4) A folder identified as a carrying case for doll hair
accessories. It measures 4« inches x 6 inches when folded.
Each end has a nylon handle. The folder has no closure.
Inside are a plastic pouch and two bands to hold various
doll hair accessories. After importation, the folder is
combined with 8 elastic pony-Os, 6 twisty rollers, 3
butterfly clips, 2 sparklettes 1 piggy flip, and 1 pony-S to
create item GTAS which is identified as "Hairdo Helper
Hardware Kit" and is advertized and sold exclusively with
the "American Girl of Today" doll of the American Girls
Collection.
Each doll of the American Girls Collection is representative
of a particular time period in American history. The subject
articles were designed by the importer's in-house design team as
miniature replicas of real-life historically accurate articles
and are sized to fit proportionally with their corresponding
doll. Once the importer's product designers have arrived at a
design idea for a specific item, they seek a supplier or
manufacturer overseas who will produce the item to the importer's
specifications.
After importation, the articles are combined with others as
described above and then sold exclusively through the importer's
catalog. The catalog is the exclusive vehicle for the marketing
and advertising for all of the importer's products.
ISSUE:
Whether the imported articles are accessories to dolls,
accessories to toys sets or classifiable according to their
constituent materials.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the HTSUS 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. The following headings are under
consideration:
3926 Other articles of plastics and articles of other
materials of headings 3901 to 3914
4417 Tools, tool bodies, tool handles, broom or brush bodies
and handles, of wood; boot or shoe lasts and trees, of
wood
4911 Other printed matter, including printed pictures and
photographs
6217 Other made up clothing accessories; parts of garments
or of clothing accessories, other than those of heading
6212
6307 Other made up articles, including dress patterns
6702 Artificial flowers, foliage and fruit and parts
thereof; articles made of artificial flowers, foliage
or fruit
7319 Sewing needles, knitting needles, bodkins, crochet
hooks, embroidery stilettos and similar articles for
use in the hand, of iron or steel; safety pins and
other pins of iron or steel, not elsewhere specified or
included
9502 Dolls representing only human beings and parts and
accessories thereof
9503 Other toys; reduced-size ("scale") models and similar
recreational models, working or not; puzzles of all
kinds; parts and accessories thereof
Note 2(v) to Chapter 39 and Note 1(p) to Chapter 44, both
state, that: "[t]his chapter does not include: ... [a]rticles of
chapter 95 (for example, toys, games, sports equipment)." Note 1
(c) to Chapter 49, states, that: "[t]his chapter does not cover:
(c) [p]laying cards or other goods of chapter 95." Section XI of
the HTSUS, covers textiles and textile articles and includes
Chapters 50 through 63 of the HTSUS. Note 1 (t) to Section XI
states, in pertinent part, that: "[t]his section does not
cover:...(t) [a]rticles of Chapter 95 (for example, toys, games,
sports requisites and nets)..." Note 1(e) to Chapter 67 states
that: " [t]his chapter does not cover: (e) [t]oys, sports
equipment, or carnival articles (chapter 95)." Finally, Note
1(l) to Section XV, which includes Chapter 73, states that:
"[t]his section does not cover: (l) [a]rticles of chapter 95
(for example, toys, games, sports equipment)." Therefore, if
the subject articles are described by any heading of Chapter 95,
the various section and chapter notes indicate that the articles
are excluded from classification in Chapters 39, 44, 49, 62, 63,
67, or 73. Accordingly, we must first determine if the subject
articles are described by a either heading 9502 or 9503, HTSUS.
As heading 9502 is a more specific provision, we shall examine it
first.
Headquarters Ruling Letter (HRL) 950695, dated July 21,
1992, concerned the classification of a musical mechanism sold
with a doll which was designed to incorporate the musical unit in
its body and play a lullaby when activated. In that ruling, we
stated that an accessory is defined as a thing of secondary
importance; an object or device not essential in itself, but
adding to the convenience or effectiveness of something else.
Among other things, accessories may widen the range of uses of
the main article. Because the musical mechanism, although not
essential in itself, added to the effectiveness and widened the
range of use of the doll and by its particular shape and size,
conveniently fit in the zipper compartment of the back of the
doll, it was classified as an accessory to a doll. This concept
was further refined in HRL 952942, dated April 27, 1993, in which
we stated that to determine whether an article is an accessory,
its nature, function, and purpose must be examined in relation to
the article to which it is attached or designed to serve.
The samples, literature and submissions in this case, all
clearly demonstrate that the subject articles add to the
effectiveness of, and are designed to serve only the dolls of the
American Girls Collection. The nature, function, and purpose of
the articles indicate that they are accessories to dolls. All of
the articles are specifically designed, produced, advertized and
sold for a singular use with a particular doll of the American
Girls Collection. Each of the articles is an imitation of an
actual article from a specific time period which corresponds to
the doll that represents that time period. Moreover, the
articles have been specifically proportioned to doll size.
As the importer has demonstrated that the nature, function,
and purpose of the subject articles is to solely add to the
effectiveness of the dolls of the American Girls Collection, we
find that the articles are classifiable under subheading
9502.99.00 as "[d]olls representing only human beings and parts
and accessories thereof: [p]arts and accessories: [o]ther."
Because heading 9502 is more specific than heading 9503, HTSUS,
heading 9503 need not be considered. As the articles are
described by Chapter 95, various section and chapter notes
indicate that the articles are excluded from classification in
Chapters 39, 44, 49, 62, 63, 67, or 73.
HOLDING:
The sewing kit, nosegay, cloth basket lining and folder are
classifiable under subheading 9502.99.00, HTSUS, which provides
for "[d]olls representing only human beings and parts and
accessories thereof: [p]arts and accessories: [o]ther." The
applicable rate of duty is free.
NYRL A88584 dated November 7, 1996, is modified to reflect
this ruling. In accordance with 19 U.S.C. 1625(c)(1), this
ruling will become effective 60 days after its publication in the
Customs Bulletin. Publication of rulings or decisions pursuant
to 19 U.S.C. 1625(c)(1) does not constitute a change of practice
or position in accordance with section 177.10 (c)(1), Customs
Regulations [19 CFR 177.10(c)(1)].
Sincerely,
John Durant, Director
Commercial Rulings Division