HQ 0082991 - Toy make-up and dress-up kits - United States International Trade Commision Rulings

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HQ 082991

February 9, 1990

CLA-2 CO:R:C:G 082991 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000

Mr. W. Zimmer
J. J. Gavin & Co., Inc.
130 Church Street
New York, New York 10007-2221

RE: Toy make-up and dress-up kits
Your Reference Numbers:
LGS - 001
LGS - 004
LGS - 005
LGS - 006

Dear Mr. Zimmer,

This letter is in response to your inquiries dated September 16, 1988, requesting tariff classification of toy make-up and/or dress-up kits. Your letters and samples of the goods have been forwarded to us by our New York office for a classification ruling.

FACTS:

Four (4) requests, each accompanied by a sample, were submitted. The inquiries have been consolidated for classification due to the similarity of the samples and the issues presented. Each sample is a group of items, consisting of various individual pieces of toy make-up, dress-up and/or grooming products. The individual samples are described below.

Your reference number LGS-001, described as "Beauty Pageant dress-up set with make-up," is composed of eight (8) replica pieces, including a comb, mirror, earrings (2 pieces), rings (2 pieces), necklace and a compact. All of the items are made of plastic, although the necklace and earrings also have small metal rings attached. The mirror and comb may be of limited functional use.

Your reference number LGS-004, described as "Little Lady Make Up Set," consists of ten (10) replica items, including comb, brush, mirror, lipstick, compacts (2 pieces), nail polish, nail file, hair spray and tissue box. All of the items are made of plastic, although the tissue box and hair spray also have paper labels. The comb and brush may be of limited functional use.

Your reference number LGS-005, described as "Model's Make Up Set," consists of ten (10) replica items, including comb, brush, lipstick, rouge, compact, tissues, scissors, nail polish and perfume (2 pieces). All items are made of plastic except for the tissues, tissue box, and rouge label, which are of paper. The comb and brush may have a limited functional use.

Your reference number LGS-006, described as "Rainbow Girls Make-up Set," consists of four (4) replica pieces, including a comb, brush, compact and carrying pouch. All of the items of made of plastic. The comb and mirror may have limited functional use.

All of the samples are packaged and sold as sets in "blister packs." They are clearly marketed as toys for children, ages 3 and up, and would be used in dramatic play activities.

ISSUE:

How are these items classified under the Harmonized Tariff Schedule of the United States Annotated?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). 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 relevant Section or Chapter Notes.

At the outset, it seems obvious that the merchandise submitted in this case is intended for use as toys. The size and appearance of the individual pieces, coupled with the fact that they are replicas of genuine products, all point to that conclusion. Toys are classified in headings 9501 through 9503, HTSUSA. Specifically, subheading 9503.70, HTSUSA, provides for other toys put up in sets and would appear to include these goods. The question in this case is whether or not this merchandise is considered a "set" as that term is used in subheading 9503.70, HTSUSA.

The relevant Legal Notes do not address the scope of the term "set" in 9503.70, HTSUSA. The Explanatory Notes indicate that the heading is intended to cover all toys not included in the other "toy" headings, and enumerates a number of different types of toys that would fall within heading 9503, HTSUSA. The Notes go on to state, in relevant part, that:

Certain of the above articles (toy arms, tools, gardening sets, tin soldiers, etc.) are often put up in sets.

Certain toys (e.g., electric irons, sewing machines, musical instruments, etc.) may be capable of a limited "use"; but they are generally distinguishable by their size and limited capacity from real sewing machines, etc.

Each paragraph explains, to an extent, what may constitute a "set". The first paragraph indicates that groups or collections of toys may constitute a set. This type of set would be composed of individual pieces, all of which would be classified individually as toys. The second paragraph indicates that items with a limited functional "use" may still be considered toys, and may be included individually within the headings, as well as in sets.

In the instant case, it is the opinion of this office that each of the individual pieces which comprise the samples are considered "toys" for classification purposes. Most of the items are clearly toys, while others, like the combs and brushes in some of the sets, have a limited use, but are still considered "toys". Each of merchandise samples is therefore, in our opinion, a collection of toys put up in a set.

HOLDING:

Each of the sample merchandise items, referred to as toy make-up kits, is classified under 9503.70.8000, HTSUSA, as other toys, put up in sets, other, other, with duty at the rate of 6.8% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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