CLA-2 RR:CR:GC 960275 RC
Mr. Rick Horowitz
Horowitz & Marcus Associates
200 Fifth Avenue
New York, New York 10010
RE: "Princess Sweetheart Dress-Up Set"
Dear Mr. Horowitz:
This is in response to your letter of January 29, 1997, on
behalf of your client Kawaguchi Co. Ltd., requesting a binding
tariff classification ruling for a Princess Sweetheart Dress-Up
Set under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The "Princess Sweetheart Dress-Up Set" (item # 9227786A)
consists of a handbag, jeweled bracelet, necklace, ring,
functioning watch, headband, set of earrings and lace gloves, a
pretend lipstick, and invitation(s) to a "Princess Ball." The
handbag, measuring approximately six by five by two inches, is
made primarily of pink vinyl and features a plastic handle and
trim. It also has a long metal chain-link shoulder strap
attached to the plastic handle. The gloves are made of lace
tulle. The remaining items are made primarily of plastic.
Together, the items are intended for use by girls ages three to
seven. The "Princess Sweetheart Dress-Up Set" is sold through a
J.C. Penney Christmas Toy Catalog (only as a complete set, not
individually). It is packed in a corrugated box imprinted with
the J.C. Penney lot number. A sample was submitted for our
review.
ISSUE:
Whether the items comprising the "Princess Sweetheart Dress-Up Set" are classifiable as a set or separately.
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 relevant headings are as follows:
4202 the provision for purses;
7117 the provision for imitation jewelry;
9102 the provision for wrist watches;
9615 the provision for hair-slides and the like;
9503 the provision for other toys;
6116 the provision for gloves;
4909 the provision for printed cards bearing personal
greetings, messages or announcements.
Are the Articles At Issue Classifiable as Toys?
The term "toy" is not defined in the HTSUS. However, in
understanding the language of the HTSUS, the Explanatory Notes
(EN's) of the Harmonized Commodity Description and Coding System
may be utilized. The EN's, although not dispositive or legally
binding, provide a commentary on the scope of each heading, and
are generally indicative of the proper interpretation of the
HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
EN's to Chapter 95 state, in pertinent part, that "[t]his
Chapter covers toys of all kinds whether designed for the
amusement of children or adults." Although not set forth as a
definition for "toys," we have interpreted the just-quoted
passage from the EN's as equating "toys" with articles designed
for the amusement of children or adults," although we believe
such design must be corroborated by evidence of the articles'
principal use. This view has been articulated by this Office in
a number of prior rulings, including HQ 950700 of August 23,
1993.
The EN's for heading 95.03 provide, in pertinent part, that:
[c]ollections of articles, the individual items of
which if presented separately would be classified in
other headings in the Nomenclature, are classified in
this Chapter when they are put up in a form clearly
indicating their use as toys (e.g., instructional toys
such as chemistry, sewing, etc., sets).
With respect to toy sets, the EN's for subheading 9503.70
provide, in pertinent part, that:
"[s]ets" are two or more different types of articles
(principally for amusement), put up in the same packing
for retail sale without repacking. Simple accessories
or objects of minor importance intended to facilitate
the use of the articles may also be included.
It is Customs position that "toys, put up in sets or
outfits" (subheading 9503.70, HTSUS) is an eo nomine provision
denoting a clearly identifiable class or kind of goods.
Consequently, goods may be classified in subheading 9503.70
pursuant to GRI 1, and recourse to the other GRI's, particularly
the provisions of GRI 3 relating to sets, is unnecessary. See,
e.g., HQ 086407 of March 22, 1990; HQ 086330 of May 14, 1990; HQ
951333 of February 1, 1993; HQ 956705 of December 16, 1994; HQ
954690 of September 5, 1995; HQ 958344 of October 2, 1997; HQ
959858 of December 9, 1997; and HQ 950700.
Such sets typically contain complementary articles intended
for use together, rather than individually, to provide amusement.
However, there is no requirement that the component of the set
only be capable of use together, and the ability of one or more
of the components to be used individually does not disqualify
classification as a toy set. It is sufficient that the
components of the toy set possess a clear nexus which
contemplates a use together to amuse.
Although we have previously noted in connection with our
analysis of toy sets that no single component should predominate
over the other set components (see, e.g., HQ 950700), further
review of the HTS and the EN's disclose no basis for imposing
such a rule. Inasmuch as any finding of a component's
predominance would have no impact on a finding that the
components together constitute a collection of articles designed
and principally used for amusement, we have determined this rule
to be inappropriate.
The "Princess Sweetheart Dress-Up Set" combines various
articles that are retail-marketed as a toy set, through catalog
sales. These articles are intended for use together to occupy
the user in a pleasant or enjoyable (i.e., amusing) way, allowing
the user to employ imagination and creativity in a dress-up
activity. Accordingly, the articles meet the requirements for
classification as toy sets.
It is our determination that the "Princess Sweetheart Dress-Up Set" is clearly designed principally for amusement. The pink
vinyl purse, while itself relatively well made, is nevertheless,
like the other articles, clearly designed to be used by a little
girl in a dress-up activity. While the digital mechanism of the
watch actually functions, the watchband, like the other plastic
articles, is of flimsy construction. The ensemble of articles,
appearing to match, are designed for little girls to role play,
pretending they are princesses at a gala "princess ball."
HOLDING:
The "Princess Sweetheart Dress-Up Set" is classified in
subheading 9503.70.0030, HTSUS, the provision for "Other toys . .
. and accessories thereof: Other toys, put up in sets or
outfits, and parts and accessories thereof: Other: Other," with
a general rate of free.
Sincerely,
John Durant, Director
Commercial Rulings Division