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HQ 958361




July 3, 1996

CLA-2 RR:TC:FC 958361 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Ms. Cecilia A. Cormier
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: Classification of "Easy Spiro"; Other Toys, Not Drawing Instruments

Dear Ms. Cormier:

This is in response to your letter, dated June 21, 1995, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for "Easy Spiro."

FACTS:

The merchandise consists of a line of products identified as Product no. 67002. The SKU no's for the individual items are 67016, 67017, 67018, and 67019. Each item consists of a multi-colored plastic article with wheels and four removable pen inserts containing different colored ink. To use the product, one holds it in one's hand and moves it over paper to create different decorative patterns or borders. The article itself is made in China and imported packaged for retail sale. The pens inserts included are made in Hong Kong.

ISSUE:

Whether the items are classifiable in heading 9017, HTSUSA, as drawing instruments or in heading 9503, HTSUSA, as other toys.

LAW AND ANALYSIS:

Classification under the HTSUSA 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 HTSUSA by offering guidance in understanding the scope of the headings and GRIs.

Heading 9017, HTSUSA, provides for "[d]rawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof . . . ."

Heading 9503, HTSUSA, 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. The EN to heading 9503 indicates, in pertinent part, that certain toys may be capable of a limited "use," but are generally distinguishable by their size and limited capacity to function as real machines, instruments, etc.

We note that these articles clearly have limited capacity for use as drawing instruments. The sample articles submitted appear designed for the amusement of children. They are rich in various colors, capable of making a "cool" design, and marketed for children three and up. They are not identifiable as specialized drawing instruments. In comparing headings 9017 and 9503, HTSUSA, it appears that heading 9503 describes the "Easy Spiro" items most accurately.

It is our determination that the "Easy Spiro" items are classified in subheading 9503.90.0030, HTSUSA, the provision for "Other toys . . . and accessories thereof: Other, Other: Other toys (except models), not having a spring mechanism." This finding is consistent with Headquarters Ruling Letters 957131 (February 27, 1995), 952413 (February 17, 1993), and 086330 (May 14, 1990). In those cases, Customs classified various drawing articles in heading 9503, HTSUSA, as other toys.

HOLDING:

The "Easy Spiro" items are classified under subheading 9503.90.0030, HTSUSA, the provision for "Other toys . . . and accessories thereof: Other, Other: Other toys (except models), not having a spring mechanism." The applicable duty rate is free.

Sincerely,

John Durant, Director
Tariff Classification

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