HQ 0083176 - Doll care/Child care toys - United States International Trade Commision Rulings

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HQ 083176

February 21, 1990

CLA-2 CO:R:C:G 083176 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000

Mr. Craig P. Nadel
M. & S. Shillman, Inc.
1209 DeKalb Avenue
Brooklyn, N.Y. 11221

RE: Doll care/Child care toys
Your item numbers: 1012, 1054 and 1060

Dear Mr. Nadel,

This letter is in response to your inquiries dated November 3, 1988, requesting tariff classification of toy doll care sets. Your letter and a sample of the goods have been forwarded to us by our New York office for a classification ruling.

FACTS:

One sample was submitted with your request. Your letter indicates that the sample is similar in nature to the other merchandise covered by your request. The sample is a group of items, consisting of various individual pieces of toy replica child care products. The individual items are described below.

Your item number 1060 was included as the representative sample. It is described as the "Little Mommy Play'N Tote Back Pack." The sample is a set composed of individual items intended to promote a child's play at caring for a baby. Included in the fourteen (14) piece set are a bowl, fork and spoon, cup, mirror, brush, comb, bottle, pacifier, baby powder bottle, milk warmer and soap. There is also a backpack for storing and carrying the items. Most of the items are made of plastic, although other materials are also present. For example, the backpack is nylon, the soap is real, and the soap box is paper. While some of the items may have limited functional use, only the soap can be considered truly functional. Several of the items are decorated with stickers or decals bearing the "Pinkie Panda" logo.

Your item number 1054, referred to as the "Disney Doll Diaper Bag Gift Set", and item number 1012, the "Disney Doll Diaper Bag & Bottle Set" were not included as samples. Your letter indicates that the articles in those sets are substantially similar to those of the sample set.

The sample is packaged and sold as a set in a single box with a cellophane "window" on the front. It is clearly marketed as a toy for children, ages 3 and up, and would be used in, as the box suggests, dramatic play activities for "fun and play with your favorite doll."

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 a toy. The appearance and size of the individual pieces, coupled with the fact that they are replicas of genuine child care products, all point to that conclusion. While most of the items contain some amount of functionality, all lack the strength and other attributes normally associated the genuine items which these goods represent.

Toys are classified in headings 9501 through 9503, HTSUSA. Specifically, subheading 9503.70, HTSUSA, classifies 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 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 piece in the sample is considered a "toy" for classification purposes. Some of the items are clearly toys, while others, like the comb, brush or backpack have a limited use, but are still considered "toys". The sample merchandise is therefore, in our opinion, a collection of toys put up in a set. As such, each is classifiable by GRI 1 in subheading 9503.70.8000, HTSUSA, as "Other toys, put up in sets . . .; Other; Other."

Assuming, arguendo, that certain pieces in the set cannot be considered "toys", and would be classified under other nomenclature headings if entered separately, we are of the opinion that the set as a whole is still classified under subheading 9503.70.8000, HTSUSA. The remainder of the Explanatory Note set forth above reads as follows:

Collections 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).

The backpack and replica items in this case form a collection of articles as anticipated by the Note. First, the packaging and marketing of the merchandise clearly evidences its use as a toy. Next, the "form" in which the collection of articles must be put up would encompass a set of this nature. Finally, there is no requirement that the collection of articles be of the "instructional" or "educational" type used for the parenthetical exemplar. In a sense, all toys are instructional or educational since they are used as a creative and dramatic play medium for children during the learning process. The sample set, therefore, put up in a form clearly indicating its use as a toy, is still classifiable in 9503.70.8000, HTSUSA.

HOLDING:

The sample merchandise, referred to as "Little Mommy Play'N Tote Back Pack" 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.

To the extent that items numbered 1054 and 1012 are similar to the sample in this instance, the rationale of this letter may also apply to their classification. You are encouraged, however, prior to importation of those items, to check with your local customs office to obtain the latest classification information with regard to those goods.

Sincerely,

John Durant, Director
Commercial Rulings Division

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