HQ 0085905 - Classification of children's belt & glove set - United States International Trade Commision Rulings

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HQ 085905

January 29, 1990

CLA-2 CO:R:C:G 085905 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 belt & glove set

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 belt and glove set.

FACTS:

A photograph of the subject articles was submitted along with the request. The photograph shows a retail package containing two gloves and a belt. According to the information you provided, the articles are composed of 100% nylon knitted materials and it is packed in a gift box. You have stated that the size is suitable for girls between the ages of seven to ten. The gloves are overly dramatic and not the type a child would wear for everyday use. The belt is also overly dressy and dramatic.

ISSUE:

Whether the subject articles are 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 two in question, are not appropriate for any activity other than as a toy.

The two articles are packaged together 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 articles are classifiable as a toy in subheading 9503.70.8000, HTSUSA, if imported in sets of more than one article in a retail package.

HOLDING:

The subject belt and gloves, if imported in sets of more than one article in a retail package, are 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.

The subject belt and glove set is not subject to any quota restraints or visa requirements.

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

Sincerely,

John Durant, Director

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