HQ 0085904 - Classification of children's stole - United States International Trade Commision Rulings

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HQ 085904

January 29, 1990

CLA-2 CO:R:C:G 085904 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000

Ms. Karen Lee
Multi-Toys (H.K.) Ltd.
Blk. A, 15/F
Texaco Rd., Ind. Centre
256-264 Texaco Road
Tsuen Wan, N. T.

RE: Classification of children's stole

Dear Ms. Lee:

This is in response to your letter of October 18, 1989, requesting a binding classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a children's dress-up wrap.

FACTS:

A photograph of the article in question was submitted along with the request. According to the information you have provided, style no. 7123, is composed of 100% acrylic knitted materials with a 100% nylon woven backing. The article measures 35 inches X 9 inches in length and the size is suitable for very small children. According to the picture on the box the wrap comes with a dress-up tiara. The retail box has the words "Little Starlet" printed on it and ornamentation designed to indicate that the enclosed articles are to be used for the play activity of dressing-up.

ISSUE:

Whether the subject article is classifiable as a toy in Chapter 95, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

Chapter 95, HTSUSA, provides for toys, games and sports equipment. The Explanatory Notes to the Chapter indicate that it "covers toys of all kinds whether designed for the amusement of children or adults." The Explanatory Notes are the official interpretation of the tariff at the international level. It is Customs position that articles, such as the one in question, are not appropriate for any activity other than as a toy.

The articles are packaged and sold as a toy. Heading 9503, HTSUSA, provides for other toys. The Explanatory Notes to the heading state that:

Collections of articles, the individual items of which, if presented separately, would be classified elsewhere, are classifiable as toys when put up in a form clearly indicating their use as a toy.

The subject article is classifiable as a toy in subheading 9503.70.8000, HTSUSA, if imported in sets of more than one article in a retail package. Otherwise, if imported as a single article, fully packaged, the wrap is classifiable in subheading 9503.90.6000, HTSUSA.

HOLDING:

If imported and fully packaged as a single article, the subject wrap is classifiable in subheading 9503.90.6000, HTSUSA, which provides for other toys, other, other toys (except models, not having a spring mechanism. The rate of duty is 6.8 percent ad valorem.

The subject "Little Starlet" wrap if imported as a set with the tiara in a retail package, is classifiable in subheading 9503.70.8000, HTSUSA, which provides for other toys, put up in sets or outfits, and parts and accessories thereof, other, other. The rate of duty is 6.8 percent ad valorem.

We have been informed by the New York Seaport that the subject wrap has previously been classified in a binding pre- classification ruling, NYRL 847750, issued to USA Multi-Toy Corporation.

Sincerely,

John Durant, Director
Commercial Rulings Division

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