CLA-2-95:RR:NC:SP:225 F81538
7326.20.0050; 4202.32.1000
Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Ave.
Woodland Hills, CA 91367-3727
RE: The tariff classification of assorted toy sets, a feather boa, sunglasses, spectacle case and key ring from China
Dear Ms. Price:
In your letter dated December 30, 1999, received in this office on January 6, 2000, you requested a tariff classification ruling.
Five articles were submitted with your inquiry. The first item #20998 is a “Tins of Fun Jewelry Set”. The set consists of a plastic tiara that attaches to a plastic headband, a plastic bracelet and two plastic rings packaged together inside a tin case. Imitation gemstones adorn the tiara whose appearance is gaudy and overly ostentatious. The tiara is not of the kind which a child would wear to beautify oneself. It is more appropriately designed for role-play activity such as pretending to be a princess. The tin case measures approximately 6 inches in diameter and 3 inches deep. It has a hinged lid with a snap closure and plastic carry handle. The tiara, bracelet and rings are packaged on a flimsy plastic packing tray within the tin. The item is designed for children ages 3 and up.
The next product is a “Tins of Fun Make Up Set” item #20999. The set is made up of nail polish, nail decals, emery boards and two plastic rings packaged together inside a tin case. Although the polish may be applied to the nails, it is not of the quality which one would purchase to actually adorn oneself. The entire article is marketed for role-play activity in simulating the behavior of an adult. It is packaged together in the same manner as that described for item #20998.
The “Furry Boa,” item #20193, is made of 100% knit man-made fibers. The boa measures approximately 48 inches in length and is affixed to a hanger display card. It is marketed for children ages 5 and up.
The “Sunglasses Play Set,” item #20316, includes one pair of sunglasses, a gold eyeglass case, and a key ring. The sunglasses are designed with heart shaped plastic lenses and plastic frames. The eyeglass case is composed of a PVC outer surface with a textile backing. The case measures 6” long by 3 ¼” wide. The key chain consists of a split metal ring dangling from a plastic chain with a plastic heart shaped ornament attached. It is marketed for children ages 5 and up.
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Item #20970, “Glamour Train Case Play Set” is composed of plastic imitation nails, nail polish, emery boards, blush, lipstick, lip gloss, eye shadow, hair highlighter, applicator brush, comb, mirror, ponytail holders, carry case and carrying strap. Although the make-up and nail polish may be applied to the face and hands, none of the items are of the quality one would purchase to actually beautify oneself. The carry case is made of rigid plastic with a hinged top opening, as well as hinged drawers that pull up and out. The glamour accessories are packaged on several plastic packing trays, with recessed compartments, inside the case.
The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...”
The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. Although the term “toy” is not defined in the tariff, the EN to chapter 95 indicates that a toy is an article designed for the amusement of children or adults. The ENs to heading 9503 indicate that, while certain toys may be capable of limited “use,” they are generally distinguishable by their size and limited capacity from the “real” article. The ENs also indicate that collections of articles, the individual items of which, if presented separately, would be classified elsewhere, are classifiable as toys when put up in a form clearly indicating their use as toys. Examples provided of such collections include, but are not limited to, chemistry sets and sewing sets. This office finds item numbers 20998, 20999, and 20970 will qualify for consideration as toys in sets.
The applicable subheading for the “Tins of Fun Jewelry Set”- item #20998, “Tins of Fun Make Up Set” - item #20999 and “Glamour Train Case Play Set” - item #20970, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.
Cosmetics are subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370.
The applicable subheading for the “Furry Boa,” item 20193, will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 15 percent ad valorem. The textile category designation is 659.
Based upon international textile trade agreements the “Furry Boa” from China is subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
With respect to the “Sunglasses Play Set,” item #20316, we must first determine if the item qualifies as a set in accordance with GRI 3(b) which defines "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. The sunglass play set fails to satisfy criteria b, in that the sunglasses, case and key chain are unrelated in their use. Therefore, the articles must be classified within their own respective headings.
The components within the “Sunglasses Play Set,” item #20316, are separately classified as follows: the sunglasses are classifiable in 9004.10.0000, which provides for spectacles, goggles and the like, corrective, protective or other; sunglasses. The rate of duty will be 2 percent ad valorem. The key chain is classifiable as other articles of iron or steel wire, other, under subheading 7326.20.0050, dutiable at 3.9% ad valorem. The spectacle case is classifiable under 4202.32.1000, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division