United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 956472 - HQ 956576 > HQ 956524

Previous Ruling Next Ruling
HQ 956524




January 31, 1995

CLA-2 CO:R:C:F 956524 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 7117.90.60; 9503.90.0030

Mr. Fermin Cuza
Mattel, Inc.
333 Continental Boulevard
El Segundo, California 90245-5012

RE: "Polly Pocket Necklace and Locket Assortments;" 1) Gold Colored Chain with Clear Plastic Pendant Containing Doll - Imitation Jewelry; 2) Locket (on Textile Cord) Containing Doll and Play Environment - GRI 3(c) Toy

Dear Mr. Cuza:

This letter is in response to your inquiry of May 3, 1994, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of two separate assortments identified as the "Polly Pocket Necklace Assortment" and the "Polly Pocket Locket Assortment." A sample from each of the assortments was submitted with your request. Subsequent to the inquiry and submission, a conference was held with Headquarters personnel on October 18, 1994. Additional materials were subsequently received and considered.

FACTS:

The first sample, a "Polly Pocket Necklace," identified by item no. 11094, consists of an oval-shaped, plastic pendant with a transparent front and a colored border and backing. The backing is a removable piece which contains a slot into which the removable "Polly Pocket" doll (which in each article, measures approximately 1 inch in height and bends at the waist) may be inserted. The pendant is suspended from a gold colored chain, which has a clasp allowing the item to be worn about the neck. The pendant measures approximately 1-3/4 inches in height, and the looped chain measures approximately 9 inches in length. -2-

The second sample, a "Polly Pocket Locket," identified by item no. 10629, consists of a heart-shaped, pastel-colored, plastic locket, which opens to reveal a removable "Polly Pocket" doll, which may be snugly placed standing in the center of the opened locket's interior. The doll's environment is molded into the interior front and back portions of the locket, and resembles a miniature art studio/apartment (including bed, chair, easel, supplies, and potter's wheel - the only movable, non-doll piece). The easel's frame bears the words: "YOUR PHOTO HERE," suggesting that a small photograph be inserted by the item's owner. The locket measures approximately 1-3/4 inches in height by 1-1/2 inches in width, and is suspended by a textile looped cord (with clasp) measuring approximately 11 inches in length.

ISSUE:

Whether the items should be classified in heading 9503, HTSUS, as toys, or in heading 7117, HTSUS, as imitation jewelry.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

Each of the articles is potentially classifiable in heading 9503 or in heading 7117. Chapter 95, HTSUS, covers "toys, games and sports equipment; parts and accessories thereof." Heading 9503, HTSUS, provides for "Other toys...and accessories thereof," i.e., all toys not specifically provided for in the other headings of chapter 95. Although the term "toy" is not defined in the tariff, the ENs to chapter 95 indicate that a toy is an article designed for the amusement of children or adults. It is Customs position that the amusement requirement means toys should be designed and used principally for amusement. Customs defines principal use as that use which exceeds each other single use of the article. -3-

Among other goods, chapter 71, HTSUS, provides for imitation jewelry. Notes 8 and 10 to Chapter 71 indicate that the expression "imitation jewelry" includes any small objects of personal adornment, gem-set or not, such as rings, bracelets, necklaces, brooches, earrings, watch chains, fobs, pendants, etc., not incorporating pearls, precious metal, or precious or semiprecious stones. The American Heritage Dictionary, Second College Edition (1985), defines a pendant as "something suspended from something else, esp. an ornament or piece of jewelry attached to a necklace or bracelet." Webster's Third New International Dictionary (1968), defines a necklace as "1(a) (1): a string of beads or other small objects (as precious stones) that is worn about the neck as an ornament (2): a chain or band usu. of metal often specially decorated...and worn about the neck as an ornament."

As previously noted, the "Polly Pocket Necklace" is comprised of a decorative chain, a pendant, and a doll. Since the components are classifiable in different headings, i.e., 7117 and 9502 (for dolls), the article cannot be classified by reference to GRI 1.

In pertinent part, GRI 2(b) states that:

[t]he classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

GRI 3(a) directs that the headings are regarded as equally specific when each heading refers to part only of the items contained in mixed or composite goods. Therefore, to determine under which provision the article will be classified, we look to GRI 3(b), which states in pertinent part that:
goods...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.

In order to determine the essential character of the article, we next view Explanatory Note VIII to GRI 3(b), which provides the following guidance:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. -4-

With respect to the "Polly Pocket Necklace," we find that the item's essential character is provided by the imitation jewelry components classifiable in heading 7117, HTSUS. The components comfortably fit the definitions for pendant and necklace, respectively. Together they also comprise the greatest share of the item's bulk, quantity, weight, and value. We further find that the article, as a whole, functions primarily as an item of personal adornment, and retains this use irrespective of the doll's presence or absence within the pendant.

Although the "Polly Pocket Locket" is also comprised of separate components, there are distinct differences between the necklace and this article which affect the locket's classification. Although the textile cord allows the locket to be worn about the neck, the cord functions less as a decorative, ornamental band (i.e., a necklace) than as a means to carry the locket and its contents. As a small object of personal adornment, the locket is classifiable in heading 7117, HTSUS. Upon opening the item, however, the locket's function as an environment in which to play with the "Polly Pocket" doll (i.e., a miniature doll house classifiable in heading 9503) becomes apparent. Since the components are thus classifiable in headings 9502, 7117, and/or 9503, HTSUS, the "Polly Pocket Locket" cannot be classified by reference to GRI 1. Unlike our finding concerning the "Polly Pocket Necklace," however, we find that no one component or heading provides the entire article with its essential character. We thus look to GRI 3(c) which states:

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Therefore, the "Polly Pocket Locket" is properly classified in heading 9503, HTSUS. The applicable subheading is 9503.90.0030.

HOLDING:

The sample article from the "Polly Pocket Necklace Assortment," identified by item no. 11094, is properly classified in subheading 7117.90.60, HTSUS, the provision for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Toy jewelry (except parts) valued not over 8 cents per piece." The applicable duty rate for entries made through December 31, 1994, was 11 percent ad valorem. Under the tariff effective January 1, 1995, the rate has been reduced to free.

The sample article from the "Polly Pocket Locket Assortment," identified by item no. 10629, is properly classified in subheading 9503.90.0030, HTSUSA, the provision for "Other -5-
toys...and accessories thereof: Other, Other: Other toys (except models), not having a spring mechanism." The applicable duty rate for entries made through December 31, 1994, was 6.8 percent ad valorem. Under the tariff effective January 1, 1995, the rate has been reduced to free.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: