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HQ 953470




July 9, 1993

CLA-2 CO:R:C:F 953470 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.80; 9504.90.40

Mr. Larry Stern
Blue-Box Toys, Inc.
200 Fifth Avenue, Suite 838
New York, New York 10010

RE: "Light-Up Dream House;" "Batter-Up"

Dear Mr. Stern:

This letter is in response to your request concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of articles identified as a "Light-Up Dream House," and "Batter-Up," a windup, hand-held game. The articles are imported from China by Blue-Box Toys, Inc. Samples and a catalogue in which each item is described, were submitted with your inquiry.

FACTS:

The first article, item no. 32052, is identified as a "Light-Up Dream House." The sample consists of an unassembled, two story, several room doll house with 27 to 33 pieces of furniture, and a doll measuring 3-3/4 inches in height. When assembled, the doll house measures approximately 21 inches by 10 inches by 13 inches. One piece of the doll house has wiring and ceiling lamps, which may be illuminated by two "AA" batteries (that are not included).

The second article, item no. 39074, is identified as a windup, hand-held game called "Batter-Up," which measures approximately 5-1/2 inches by 4 inches by 1 inch. The sample
resembles a miniature pinball machine in which small metal balls are spring-shot and bounced off of a rotating pentagon in an attempt to place balls in one of four scoring columns. "Batter- Up" is one of four similar windup, hand-held items. The catalogue describes the articles, stating in part that:

[s]kill and action play with these four Sesame Street themed hand held games. Each one is action packed with favorite Sesame Street friends. A wind up timer steps up the fun and on/off switch to save the game in progress. A large decorative playing surface makes these the preschoolers hand held games of choice. No batteries required.

ISSUES:

1) Whether the individual components of the "Light-Up Dream House" are separately classifiable, or represent toys put up in sets.

2) Whether the "Batter-Up" article is properly classified as a toy, or as a game machine.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). 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's may then be applied. The Explanatory Notes (EN's) 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's.

Item no. 32052 essentially consists of a doll, a toy house, and toy furnishings. Heading 9503, HTSUSA, 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 defined in the tariff, the EN to chapter 95 indicates that a toy is an
article designed for the amusement of children or adults. It is apparent that the dream house and furniture are designed for amusement and are classifiable as toys. Although the doll may be classified in heading 9502, when put up in this manner, indicating its use as a toy, it would be classified in heading 9503.

The ENs to heading 9503 indicate that collections of articles, the individual items of which, if presented separately, would be classified elsewhere, are classifiable as toys when put up in a form clearly indicating their use as toys. Examples provided of such collections include, but are not limited to, chemistry sets and sewing sets.

Subheading 9503.70, HTSUSA, provides for "[o]ther toys, put up in sets or outfits, and parts and accessories thereof." In this case, components separately classifiable (in headings 9502 and 9503) are collected and assembled to form a whole designed to provide amusement. The individual items belong together and no individual component dominates the others. Therefore, the "Light-Up Dream House" is classified in subheading 9503.70.80, HTSUSA, the provision for other toys, put up in sets.

With respect to the "Batter-Up" article, the two headings under consideration are 9503 (discussed above) and 9504, HTSUSA. Heading 9504, HTSUSA, provides for "[a]rticles for arcade, table or parlor games, including pinball machines...parts and accessories thereof." Since game articles, like toys, also provide amusement, the proper classification for the instant article is not immediately apparent.

In general, Customs classifies merchandise as a game, when use of the article involves:

1. a competition or contest with the objective of winning;

2. play activity between two or more people or between one person and the game itself;

3. skill, chance, or endurance, or a combination of these elements; and

4. a method or system of scoring.

It is our determination that, in addition to being designed for amusement, use of the "Batter-Up" article involves each criterion noted above. The item is therefore classified in subheading 9504.90.40, HTSUSA, which provides for game machines that are other than coin- or token-operated.

HOLDING:

Item no. 32052, identified as a "Light-Up Dream House," is classified under subheading 9503.70.80, HTSUSA, the provision for "Other toys...and accessories thereof: Other toys, put up in sets or outfits, and parts and accessories thereof: Other: Other." The general column one duty rate applicable to this merchandise is 6.8 percent ad valorem.

Item no. 39074, a windup, hand-held game identified as "Batter-Up," is classified under subheading 9504.90.40, HTSUSA, the provision for "Articles for arcade, table or parlor games, including pinball machines...parts and accessories thereof: Other: Game machines, other than coin- or token-operated; parts and accessories thereof." The general column one duty rate applicable to this merchandise is 3.9 percent ad valorem.

Sincerely,

John Durant, Director

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