HQ 957635 - Decision on Application for Further Review of Protest No. 3001-94-100717, filed December 1, 1994, concerning the classification of "Jumpsie" doll sets - United States International Trade Commision Rulings

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HQ 957635

October 11, 1995

CLA-2 RR:TC:FC 957635 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000

Port Director of Customs
1000 Second Avenue, Suite 2200
Seattle, Washington 98104-1049

RE: Decision on Application for Further Review of Protest No. 3001-94-100717, filed December 1, 1994, concerning the classification of "Jumpsie" doll sets

Dear Sir:

This is a decision on a protest timely filed in December 1994, against your decision in the classification of an entry made in May 1994, of "Jumpsie" doll sets.

FACTS:

The "Jumpsie" doll set, identified by item nos. 33200 or 33201, is composed of a doll (not stuffed), two small pom-poms (for the doll), a small styling comb (for the doll), and a toy trampoline. Assembly of the toy trampoline involves snapping together a round plastic frame, and attaching (by 16 rubber bands) a plastic-coated textile mat measuring approximately 10-1/2 inches in diameter. The doll measures approximately 10-1/2 inches in height and has a battery compartment for 2 "AA" batteries (not included). When placed on the toy trampoline and switched on, the doll appears to jump on its own. When imported, the retail package is suitable for direct sale without repacking.

The protestant claims that the "Jumpsie" doll set, should be classified in subheading 9503.70.8000 (now 9503.70.0030), HTSUSA, the provision for "Other toys...and accessories thereof: Other toys, put up in sets or outfits, and parts and accessories thereof: Other: Other," with an applicable duty rate of 6.8 -2-
percent ad valorem. In the alternative, protestant maintains that neither the doll nor the trampoline provides the article with its essential character, and that pursuant to General Rule of Interpretation (GRI) 3(b) (should be 3(c)), the set is properly classified in subheading 9503.80.40, HTSUS, because that provision occurs last in numerical order (among those which equally merit consideration).

You classified the merchandise in subheading 9502.10.4000 (now 9502.10.0020), 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," dutiable at 12 percent ad valorem.

ISSUE:

Whether the "Jumpsie" doll set" is properly classified in subheading 9503.70.80, HTSUS, the provision for other toys, put up in sets; or as a set pursuant to GRI 3.

LAW AND ANALYSIS:

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

Heading 9502, HTSUS, provides for "Dolls representing only human beings and parts and accessories thereof." The EN to heading 9502 indicate that the heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes, or those of a caricature type.

Heading 9503, HTSUS, applies to "other toys," i.e., all toys not specifically provided for in the other headings of Chapter 95. In considering whether the "Jumpsie" doll set is classified as "Other toys, put up in sets...." or as a set pursuant to GRI 3, we note that the EN to heading 9503 indicate that certain -3-
toys, including toy arms, tools, gardening sets, tin soldiers, etc., are often put up in sets, and 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 such as chemistry sets, sewing sets, etc.).

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. We noted that some of the exemplars of toy sets found in the EN (i.e., toy arms, tin soldiers, etc.) did not fit the criteria for sets classified pursuant to GRI 3, because their components were not classifiable in different headings. We also stated that no individual article should predominate over any other in a combination classified in 9503.70, HTSUS.

In pertinent part, the recently added "Subheading Explanatory Note to Subheading 9503.70" states that, for the purpose of the subheading:

(i) "Sets" are two or more different types of articles (principally for amusement), put up in the same packing for retail sale without repacking. Simple accessories or objects of minor importance intended to facilitate the use of the articles may also be included. (Emphasis added)

Although the "Jumpsie" doll set contains different types of articles, the collection is composed principally of a doll packaged with items that offer creative ways to play with the doll. The doll clearly predominates over the non-doll items (i.e., the toy trampoline, pom-poms, and comb), which are put up with the doll as accessories that enhance the doll's play value. Their use as toys in their own right is not clearly indicated. This is not to say, however, that the toy trampoline is an accessory of minor importance. Without it, the doll's apparent jumping ability would be significantly reduced if not nullified. The set, therefore, cannot be classified by reference to GRI 1 because the two main components are classifiable in different headings, i.e., headings 9502 and 9503, HTSUS. -4-

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) states, in pertinent part, that:
when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

Therefore, to determine under which provision the article will be classified, we look to GRI 3(b), which states in pertinent part that:

[m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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.

With respect, initially, to whether the "Jumpsie" doll set comprises goods put up in sets, we look to Explanatory Note X to GRI 3(b), which indicates that for purposes of the rule, the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

As previously noted, the subject goods meet criteria (a) and (c). With regard to criterion (b), we find that the items are put up together to carry out the specific activity of providing amusement through playing with a "jumping" doll. The article is a set. -5-

In order to determine the essential character of the set, 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.

Although we previously noted that the doll's "jumping" ability would be adversely affected by the toy trampoline's absence, the doll's role in relation to the use of the entire article is clearly paramount. Without the toy trampoline, the article would remain a doll (capable of at least some movement) and its accessories. The doll is also the item of greatest bulk, weight, and value. It provides the set with its essential character. Therefore, the "Jumpsie" doll set is classified in heading 9502, HTSUS. (For a similar ruling on this issue, see HRL 088004, issued December 21, 1990.)

HOLDING:

The article identified as the "Jumpsie" doll set is properly classified (in 1994) 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 (in 1994) is 12 percent ad valorem.

Except to the extent that reclassification of the merchandise as indicated above results in a net duty reduction and partial allowance, you are instructed to deny the protest. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entries in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs -6-
personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, the Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

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