HQ 0084695 - Classification of Bicycle Doll Carrier - United States International Trade Commision Rulings

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HQ 084695

August 24, 1989

CLA-2 CO:R:C:G 084695 JBW

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Mr. Randy Swords
Import Manager
Midway Sales, Inc.
P. O. Box 16509
Columbus, Ohio 43216-6509

RE: Classification of Bicycle Doll Carrier

Dear Mr. Swords:

Your letter of May 2, 1989, addressed to our New York office, has been referred to this office for reply concerning the classification of a bicycle doll carrier under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

You requested a binding ruling on the classification of your bicycle doll carrier, style 2030, under the HTSUSA. The merchandise is a reduced-sized child-seat similar to those attached to the back of an adult bicycle. The intended use of the merchandise is to permit children to carry dolls or stuffed animals on their bicycles. The item is constructed of molded polyethylene and includes steel brackets to attach the carrier seat to a bicycle. The doll or stuffed animal is secured to the carrier by a nylon belt.

ISSUE:

What is the classification of a bicycle doll carrier under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

Three headings of the HTSUSA potentially include the bicycle doll carrier. Heading 8714, HTSUSA, provides for parts and accessories to, among other items, bicycles. Heading 9401, HTSUSA, includes seats of plastic. Finally, Heading 9503, HTSUSA, provides for toys, other than dolls or wheeled toys for children.

GRI 3 governs goods classifiable under two or more headings. GRI 3(a) states that where goods are classifiable under two or more headings, then the heading that provides the most specific description will be preferred. The Explanatory Notes, which provide the official interpretation of the HTSUSA at the international level, for GRI 3(a) recognize the difficulty of establishing rules for determining the heading that provides the most specific description; however, the Notes state that "[i]f the goods answer to a description which more clearly identifies them, that description is more specific than one where identification is less complete."

A toy, simply defined, is an object designed for the amusement of a child or an adult. The Explanatory Notes to Heading 9503 provide a non-exhaustive list of toys contained under this heading; these toys include: dolls' furniture, toy musical instruments, toy tools, and toy clocks and watches. These toys simulate "real" articles, but are intended for the amusement of children. The Explanatory Notes state that certain toys, for example toy sewing machines, may be capable of a limited use, but are distinguishable from the real items by size or limited capacity. In short, objects that are designed for the amusement of children and that simulate adult activity are considered "toys."

The only use for the bicycle doll carrier is to amuse children through the simulation by children of an adult activity. Moreover, the function of the merchandise is limited to transporting a doll or a stuffed animal, for the shape, size, and construction of the item do not suggest other functions, such as transporting other items like books or bags. Thus, the use of the bicycle doll carrier appears limited to child's play, and the item is therefore a toy.

Heading 9503, HTSUSA, provides the most specific description of the merchandise. The Explanatory Notes to Heading 8714 list items considered to be parts and accessories to bicycles; these items suggest functions integral to the operation of the bicycle, for example, derailleurs, or functions that support expanded use, for example, luggage racks. Although in the broadest sense, the bicycle doll carrier could be considered a bicycle accessory, classification in this category would not capture the essential function of the item, that function being to amuse a child.

Heading 9401, HTSUSA, includes seats of plastics. The seats listed under this heading, however, suggest use by humans. Note 1(l) to Chapter 94 supports this inference by excluding "toy furniture" from the Chapter. Again, although the bicycle doll carrier could also be characterized as a "seat," classification in this heading would not identify the item as clearly as saying it is a toy.

HOLDING:

The bicycle doll carrier, style 2030, is classified under subheading 9503.90.60, HTSUSA, as an other toy, not having a spring mechanism, and is subject to a rate of duty of 6.8 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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