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HQ 956774




November 17, 1994

CLA-2 CO:R:C:F 956774 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.55; 4202.32.20; 7117.90.50; 9004.10.00; 9503.90.60; 9615.11.40

Mr. Manny A. Lescano
Pronto Cargo Corporation
7330 N.W. 66th Street
Miami, Florida 33166-3009

RE: "Bridal Beauty Set;" Not Other Toys Put Up in Sets

Dear Mr. Lescano:

This letter is in response to your request of June 22, 1994, on behalf of your client, Ramco Trading Corp., concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an article identified as a "Bridal Beauty Set," imported from China. A sample was submitted with your inquiry.

FACTS:

The sample article, identified by item no. 111-22470, consists of the following components: sunglasses (that do not provide protection from ultraviolet light), a toy watch (that does not give correct time), 2 plastic hair clips, a plastic hair band, 2 plastic earrings, a plastic mirror (that barely reflects an image), and a small, zippered, plastic purse. The components are packaged together for retail sale.

ISSUE:

Whether the components of the "Bridal Beauty Set" article are more properly classified in the subheadings applicable to the individual items, or in subheading 9503.70.80, HTSUS, the provision for other toys, put up in sets. -2-

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.

Heading 9503, HTSUS, applies to "other toys," i.e., all toys not specifically provided for in the other headings of chapter 95. Although the term "toy" is not specifically defined in the tariff, the ENs to chapter 95, HTSUS, indicate that the chapter covers toys of all kinds whether designed for the amusement of children or adults. Thus, it has been Customs position that toys should be designed and used principally for amusement.

In HRL 950700, issued August 25, 1993, this office stated that not all goods classified in subheading 9503.70, HTSUS, would meet the requirements for sets established pursuant to GRI 3, particularly the need for products put up together to meet a particular need or carry out a specific activity. We noted the EN to heading 9503, which suggests that collections of items separately classifiable in other headings of the tariff may be classified in chapter 95 when put up in a form clearly indicating their use as toys. We also closely examined the manner in which individual components were put up together (packaged and sold as a combination) to determine whether they had been converted from their designs and uses as components classifiable elsewhere in the tariff, into complementary items possessing some connection, generally working together to provide amusement.

Although some of the components of the "Bridal Beauty Set" are individually capable of engaging a child in an entertaining, dress up activity, when packaged and sold as a combination, the items do not interrelate. Rather than working together to provide amusement, the components are of disparate designs and uses whether packaged and sold individually or together. Thus, the manner in which the components are put up does not result in a conversion from articles classifiable elsewhere in the HTSUS, to other toys, put up in sets. Each item must therefore be classified individually in its appropriate heading. -3-

HOLDING:

The components comprising the article identified as "Bridal Beauty Set" (item no. 111-22470) are separately classifiable under the specific subheadings provided below:

The plastic mirror is classified in subheading 3924.90.55, HTSUS, the provision for "...other household articles and toilet articles, of plastics: Other: Other." The applicable duty rate is 3.4 percent ad valorem.

The small plastic purse is classified in subheading 4202.32.20, HTSUS, the provision for "...purses...and similar containers...of sheeting of plastics...: Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: ...of plastic: Other." The applicable duty rate is 20 percent ad valorem.

The plastic earrings are classified in subheading 7117.90.50, HTSUS, the provision for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts." The applicable duty rate is 11 percent ad valorem.

The sunglasses are classified in subheading 9004.10.00, HTSUS, the provision for "Spectacles, goggles and the like, corrective, protective or other: Sunglasses." The applicable duty rate is 7.2 percent ad valorem.

The toy watch is classified in subheading 9503.90.60, HTSUS, the provision for "Other toys...and accessories thereof: Other: Other: Other toys (except models), not having a spring mechanism." The applicable duty rate is 6.8 percent ad valorem.

The hair clips and hair band are classified in subheading 9615.11.40, HTSUS, the provision for "Combs, hair-slides and the like...and parts thereof: Combs, hair- slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones." The applicable duty rate is 5.3 percent ad valorem.

Sincerely,

John Durant, Director

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