HQ 0083228 - Classification of "Dreamy Sweetums Dress Up Set" Assortment number 71295; toy sets; toy make-up - United States International Trade Commision Rulings

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HQ 083228

February 22, 1990

CLA-2 CO:R:C:G 083228 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

Mr. Samuel Zekser
Sobel Shipping Co., Inc.
170 Broadway, Suite 1501
New York, New York 10038

RE: Classification of "Dreamy Sweetums Dress Up Set" Assortment number 71295; toy sets; toy make-up

Dear Mr. Zekser,

This letter is in response to your inquiry dated October 17, 1988, requesting tariff classification of the "Dreamy Sweetums Dress Up Set". Your letter and a sample of the goods have been forwarded to us by our New York office for a classification ruling.

FACTS:

The sample submitted with your request is a set composed of various items, including:

1) A small, fur covered plastic teddy bear, approximately 2 inches in height.
2) Three plastic blocks, approximately 1 inch on a side. 3) A textile washcloth, approximately 3 inches by 6 inches, and an actual, miniature bar of soap. 4) A pajama or night clothes outfit, consisting of two pieces, a top and bottom, both made of textile materials. The nature of the textiles is undetermined. 5) The Dreamy Sweetums Doll, approximately 12 inches tall. The trunk of the doll's body is a textile material, stuffed with batting. The head, arms and legs are rubber. The doll is clothed in a 3 piece outfit, consisting of bonnet, smock and booties, all of undetermined textile material.

Items 1 to 4 are clearly accessories to the Dreamy Sweetums Doll.

All of the items are packaged and sold as a single unit in a paperboard box with a cellophane window in the front. The set is designed for the dramatic play activities of children aged three and up, engaged in the learning process.

ISSUES:

1) How is the set classified under the Harmonized Tariff Schedule of the United States Annotated?

2) Does the doll qualify for duty-free status, and if so, how does that status affect the remainder of the set?

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. Then, if GRI 1 fails to classify the goods, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

HTSUSA Classification

At the outset, it seems obvious that these items are intended for use as toys. Their size and appearance, the resemblance of the accessories to genuine products, and the fact that they are marketed as a set for children, all point to that conclusion. Toys are classified in headings 9501 to 9503, HTSUSA. Specifically, we note three possible subheadings for classification purposes: subheading 9502.10, HTSUSA, classifies dolls representing human beings; subheading 9502.91, HTSUSA, classifies parts and accessories of dolls; and subheading 9503.70, HTSUSA, classifies other toys, put up in sets.

Subheading 9503.70, HTSUSA, classifies "other toys" which have been put up in sets. The Explanatory Notes indicate that the subheadings under 9503, HTSUSA, classify those items not included in headings 9501 or 9502, HTSUSA. After examining the heading and subheading terms, we have determined that the sample items are not "other toys" as that term is used in 9503.70, HTSUSA, because they may all be classified under heading 9502, HTSUSA. Therefore, subheading 9503.70, HTSUSA, has been eliminated from consideration.

The present merchandise cannot be classified by the terms of the headings, according to GRI 1. Taking the other GRI's in order, then, these items comprise "goods put up in sets for retail sale" under GRI 3(b):

1) They consist of two different articles which are prima facie classifiable in different headings (9502.10, HTSUSA, and 9502.91, HTSUSA).
2) They consist of articles put up together to carry out a specific activity (dramatic play at child care). 3) They are put up in a manner suitable for sale directly to users without repacking.

(General Notes to GRI 3(b)). Classification under GRI 3(b), of sets of this type, is made by determining which component, or components taken together, provides the essential character of the set. The Explanatory Notes to GRI 3(b) specify no hard and fast rules for determining essential character; each case must be examined individually.

It is our opinion that the essential character of this set is determined by the Dreamy Sweetums doll component. It is the central feature of the set, and presumably the element of greatest value. The remaining items, while holding some intrinsic value in and of themselves, are intended principally for use with the Dreamy Sweetums doll.

The Dreamy Sweetums doll itself is considered "stuffed" as that term is used in the nomenclature, and clearly represents a human being. Therefore, the entire set is classified under subheading 9502.10.2000, HTSUSA.

Status of the Doll

Temporary modifications in the tariff schedule are found in headings 9901 to 9903 of the HTSUSA. Heading 9902 contains classes of goods from Chapters 1 to 98 inclusive, on which the duty rate has temporarily been reduced. These lower rates temporarily supersede the duty rates specified in Chapters 1 to 98.

Under subheading 9902.95.01, HTSUSA, stuffed dolls provided for in heading 9502.10.2000, HTSUSA, may be imported duty-free. It is the opinion of this office that, in the instant case, the entire set submitted as a sample may be imported duty-free since the essential character is determined by the doll, and the set as a whole is thereby classified in 9502.10.2000, HTSUSA.

We note that there is a clear distinction between classification of the goods, and the determination of the appropriate duty rate for those goods. The classification of this merchandise remains 9502.10.2000, HTSUSA, but the status of the normal duty rate (ordinarily 12% ad valorem) is changed to duty-free by subheading 9902.95.01, HTSUSA.

HOLDING:

The merchandise described as "Dreamy Sweetums Dress Up Set" is provided for in subheading 9502.10.2000, HTSUSA, and is entitled to entry temporarily free of duty under subheading 9902.95.0100, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division

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