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HQ 956387




October 3, 1995

CLA-2 R:C:F 956387 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0030

Ms. Jeanette Brick
Shelcore, Inc.
347 Elizabeth Avenue
Somerset, New Jersey 08873

RE: Modification of NYRL 895309: "Bag of Bath Toys;" Other Toys Put Up In Sets

Dear Ms. Brick:

This letter is in response to your request of May 3, 1994, for reconsideration of New York Ruling Letter (NYRL) 895309, issued March 29, 1994, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of an article identified as a "Bag of Bath Toys." In NYRL 895309, Customs separately classified several toys, a doll, and a bag in the subheadings applicable to the individual items. The various components were put up together and imported in a retail package suitable for direct sale to consumers without repacking. We have reviewed that ruling and have found it to be partially in error. Therefore, this ruling modifies NYRL 895309. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of NYRL 895309 was published on August 23, 1995, in the Customs Bulletin, Volume 29, Number 34.

FACTS:

The sample article, identified by item no. 02239, consists of a toy duck, a toy whale, a ball containing a spinning toy bear, a toy boat, a sailor figure (which may be inserted snugly into the boat), and a fabric mesh bag having suction cups decorated with toy fish at the upper corners. The figure and all -2-
toys float. The bag is comprised of open work, warp knit fabric, and measures approximately 11 inches by 12-1/2 inches. In the ruling being modified here, it was found that the relationship among the individual components, when put up and packaged, was insufficient to meet a particular need or carry out a specific activity, and that the article, therefore, did not constitute a set for classification purposes.

ISSUE:

Whether the articles are more properly classified in the subheadings applicable to the individual items, or in subheading 9503.70.0030, HTSUS, the provision for other toys put up in sets.

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.

As noted above, this ruling reconsiders whether the components within the assortment are more properly classified in the various headings provided for the individual items, or grouped together as toys put up in sets in heading 9503. 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.

The ENs to heading 9503 indicate that certain toys, including toy arms, tools, gardening sets, tin soldiers, etc., are often put up in sets. The ENs to heading 9503 further suggest that collections of items separately classifiable in other headings are classified in chapter 95 when put up in a form clearly indicating their use as toys (e.g., instructional toys -3-
such as chemistry sets, sewing sets, etc.). We note that, except for the bag, each of this article's components individually is classified in chapter 95.

In HRL 950700, issued August 25, 1993, we stated that the application of the toy set provision is relatively straightforward when each item within a set individually is classified as a toy, as opposed to an assortment consisting entirely or partly of items which individually are classified elsewhere in the HTSUS. In addition, we found no indication that toys put up in sets must meet a particular need or carry out a specific activity. Not all items are required to be used together at the same time, and no individual article should predominate over any other in the combination.

We are reinforced in this position by the recently added "Subheading Explanatory Note to Subheading 9503.70." This EN states that for the purpose of the subheading, "[s]imple accessories or objects of minor importance intended to facilitate the use of the...[toys put up in sets] may also be included." The bag appears to fit the description of a simple accessory that facilitates the use of the bath toys. Therefore, it would be included with the other toy components in subheading 9503.70.0030, HTSUSA.

HOLDING:

The "Bag of Bath Toys," identified by item no. 02239, is properly classified in subheading 9503.70.0030, HTSUSA, the provision for "Other toys, put up in sets or outfits, and parts and accessories thereof: Other: Other." The applicable duty rate is free as of January 1, 1995.

NYRL 895309, dated March 29, 1994, is hereby modified.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR

Sincerely,

John Durant, Director

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