HQ 0950230 - Dress Me Up - United States International Trade Commision Rulings

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HQ 950230
January 6, 1992

CLA-2 CO:R:C:F 950230 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000

Ms. Ann Williams
A.N. Deringer, INc.
30 West Service Road
Champlain, N.Y. 12919-9703

RE: Dress Me Up

Dear Ms. Williams:

This letter is in response to your letter of August 21, 1991, in which you dispute the classification of several items effected in Pre-entry Classification Ruling No. PC 863476, dated June 17, 1991. The subject items are various versions of the "dress me up" series imported from Spain by your client Battat, Inc.. Samples were submitted with your request.

FACTS:

Three "dress me up" items were submitted, each with a different theme: "family", "professions" and "laces and buttons." All three items include paperboard dolls with pre-punched holes in various parts of the body and hair. Also included are woolen strings and paperboard replicas of clothing attire and accessories with pre-punched holes corresponding in location to the holes on the dolls. The purpose of the woolen strings is to allow the user of the item to fasten the various clothing articles on to the dolls by weaving the strings through the holes in the dolls. The clothing articles that are provided in each individual set match the theme of that set. Paperboard stands that allow the dolls to stand upright are also provided. Brief instructions are provided on the backside of the lid.

ISSUE:

Whether the "dress me up" merchandise should be classified as games or dolls?

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 relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied.

The competing provisions are as follows:

(a) 9502, HTSUSA, Dolls representing only human beings and parts and accessories thereof; and,

(b) 9504, HTSUSA, Articles for arcade, table or parlor games....

Since Battat, Inc., is claiming that this merchandise should be classified as games, we will examine the game provision first. For tariff purposes, the term "game" has come to refer to a competition or contest for recreation or amusement between two or more players or between one person and the game itself. A game should involve skill, chance, or endurance, or any combination of these elements and be played according to rules, either expressed or self-evident, with the object of winning as a goal. See Mego Corp. v. United States, 62 CCPA 14m CAD 1137 (1971). Based on this and on other judicial authorities, the Customs Service has consistently maintained that an article will only qualify for inclusion within the scope of the game provisions if it possesses the necessary attributes of a game including challenge, competitiveness, ingenuity, skill, and contest. We have established the following set of criteria that an article must meet in order to secure tariff treatment as a game:

1. a competition or contest with the objective of winning,

2. play activity between two or more people or between one person and the game itself,

3. skill, chance, or endurance, or a combination of these elements,

4. some scoring method or system.

It is our determination that the "dress me up" items do not satisfy the requirements for games. The instructions printed on the boxes of two of the three samples submitted make no mention of scoring, competition, winning or losing. They vaguely refer to the merchandise as a "game" but seem to discuss only the entertainment and educational benefits of the item such as allowing the children to tie and untie bows, dress the dolls logically, and name the different clothing items while dressing the dolls. On the box of one of the samples, however, the language is different. While stressing the educational and play value of the merchandise, as do the other two samples, these instructions also briefly mention scoring and competition at the end by stating as follows:

If (emphasis added) played as a competition, the subsequent verification of the correct assembly work is the criteria that decides who the winner is.

This language also fails to support classification in the game provision. The fact that the word "if" is used demonstrates that the primary intent is that this merchandise be utilized for other play and educational purposes and not as a game. The criteria for determining a winner is superficial in that no real scoring method is provided such as an assigned number of points for various articles of dress, etc. The fact that the boxes of two of the samples do not even mention winning, competition, or scoring is further evidence of the true nature of this merchandise.

The proper classification for this merchandise is the provision for dolls and accessories thereof.

HOLDING:

The line of merchandise marketed as "dress me up" is classified in subheading 9502.10.4000, HTSUSA, the provision for dolls representing only human beings and parts and accessories thereof, dolls whether or not dressed, other, not over 33 cm in height. The applicable duty rate is 12% ad valorem.

Pre-entry Classification Ruling No. PC 863476 insofar as it relates to the above discussed merchandise is affirmed.

Sincerely,

John Durant, Director

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