HQ 0083287 - Classification of a doll packaged with an extra outfit and small cushion for retail sale - United States International Trade Commision Rulings

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HQ 083287

March 7, 1990

CLA-2 CO:R:C:G 083287 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.20; 9902.95.01

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

RE: Classification of a doll packaged with an extra outfit and small cushion for retail sale

Dear Mr. Zekser:

Your letter dated October 17, 1988, addressed to our New York office concerning the tariff classification of a stuffed doll with accessories, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), was referred to this office for a direct reply to you.

FACTS:

The sample, "Lil' Powder Puff Dress Up Set", item 70710, consists of a stuffed doll, approximately 7.5 inches high, already dressed in a blue outfit. The doll is imported and packed for retail sale with a yellow sleeping outfit and matching pillow.

ISSUES:

(1) Whether a doll, accompanying sleeping outfit and pillow, packaged for retail sale, constitute a set within the meaning of General Rule of Interpretation (GRI) 3(b).

(2) If such a package constitutes a set, what is the essential character of the set?

(3) If the item providing the essential character of the set is subject to a duty free provision, is the entire set subject to this provision?

LAW AND ANALYSIS:

Classification under the HTSUSA is governed by the General

Rules of Interpretation (GRIs). GRI 3(b) determines classification of items in a set put up for retail sale. The rule states in pertinent part:

[G]oods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The Explanatory Notes, which constitute the official interpretation of the HTSUSA at the international level, state in Note X to Rule 3(b) that the term "goods put in sets for retail sale" means goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings...;

(b) consist of products or articles 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 doll and the accompanying accessories satisfy the above criteria of a set for the following reasons:

(1) The doll and the accessories are different articles classifiable under different headings.

(2) In the instant case, the items are packaged together to meet the particular need of providing a doll with the accessories necessary to dress the doll for bed and pretend that the doll is sleeping.

(3) The items are packaged together in a manner suitable for sale without the need for repacking.

The instant merchandise thus meets all the requirements of a set. Once the existence of a set is established, GRI 3(b) indicates that the goods are to be classified according to the material or component which gives them their essential character. The Explanatory Notes state that such factors such as bulk, quantity, weight and value may be considered in determining the essential character.

The doll provides the essential character of this set. The doll is the central item used in conjunction with all of
the accessories. The doll provides the chief value as well as the majority of the bulk and weight of the set.

The doll in this set is stuffed, and is properly classifiable in subheading 9502.10.2000, HTSUSA. Dolls of this subheading are subject to temporary duty suspension under subheading 9902.95.01, HTSUSA, which provides duty free treatment for stuffed dolls, whether or not dressed, effective on or before 12/31/90.

It should be noted that Note 2 of the U.S. Notes to Chapter 99 provides for the application of the GRI's to the provisions of this chapter. Note 2 specifically states:

2. Unless the context requires otherwise, the general notes and rules of interpretation, the section notes, and the notes in chapter 1 through 98 apply to the provisions of this chapter.

In view of the foregoing, the entire set is properly classifiable under subheading 9502.10.2000, and is subject to duty free treatment in subheading 9902.95.01, HTSUSA.

HOLDING:

The sample under consideration, "Lil' Powder Puff Dress Up Set", is classifiable in subheading 9502.10.2000, HTSUSA, and subject to duty free treatment under subheading 9902.95.01, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division

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