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HQ 957771




November 5, 1996

CLA-2 RR:TC:FC 957771 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.30.0020; 4202.99.9000

Port Director of Customs
Port of Philadelphia
2nd and Chestnut Streets, Room 102
Philadelphia, Pennsylvania 19106-2999

RE: Request for Internal Advice (10/95) concerning the classification of Constructional Toys

Dear Sir:

This is in response to your memorandum of February 15, 1995, forwarding a request for Internal Advice submitted by Grunfeld, Desiderio, Lebowitz and Silverman, on behalf of their client Meccano, Inc. ("Meccano"), concerning the classification of certain construction toys under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The subject "Erector" constructional toys are identified by the following item numbers and product descriptions:

ITEM NUMBERS PRODUCT DESCRIPTION

STARTER SETS:
102 Digger Shovel
201 Farm Tractor
301 Tow Truck
302 Helicopter
503 Interceptor
033070 Starter Assortment

DYNAMIC SETS:
4033 Helicopter Set
4036 Race Car Set
4065 All Terrain Vehicle
4015 Motorcycle

JUNIOR ERECTOR SETS:
1310 Helicopter
1315 Plane
1320 Buggy
1350 Race Car
1355 Dump Truck
1530 Bulldozer
1540 Patrol Boat
1620 Ferris Wheel
1720 Airport
1730 Train

COMMEMORATIVE ERECTOR SET:
038256 Ferris Wheel

ERECTOR ACCESSORIES:
035215 Storage Case
032231 Motor

All of these toys were entered in subheading 9503.30.80, HTSUS, the provision for "Other toys . . . and accessories thereof: Other construction sets and constructional toys, and parts and accessories thereof: Other," with an applicable duty rate of 6.8 percent ad valorem (1994). The articles, imported in retail packages, contain numerous parts such as wheels, steel plates, brackets, nuts, bolts, washers, etc. You state that retail packages and instruction manuals show a single finished product.

On August 21, 1996, counsel for Meccano met with headquarters personnel to explain the differences between the various lines of products. Meccano's counsel supplied samples of the retail packages and their instructions for our review, excluding the motors and storage cases.

On September 16, 1996, Meccano's counsel submitted a sample storage case. The submitted storage case, identified as item no. 5215, is imported empty and sold separately at retail in toy departments and stores. It is plastic injection molded, resembling an attache case or occupational luggage case. It is designed to specially contain a small number of tools, and more generally contain a wide array of metal and plastic fittings and accessories such as bolts, nuts, washers, plates, wheels, etc., all items that are sold separately. The submission indicates that the motors are imported together with the Erector Sets.

ISSUES:

(1) Whether the articles are classifiable in subheading 9503.30.4000 (9503.30.0010), HTSUSA, the provision for "Other toys . . . and accessories thereof: Other construction sets and constructional toys, and parts and accessories thereof: Toy building blocks, bricks and shapes," or
in subheading 9503.30.80 (9503.30.0020), HTSUSA, the provision for "Other toys . . . and accessories thereof: Other construction sets and constructional toys, and parts and accessories thereof: Other."

(2) Whether the storage cases are classifiable as other articles of plastics in heading 3926, HTSUS; as other toys in heading 9503, HTSUS; or as cases and similar containers in heading 4202, HTSUS.

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 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 defined in the tariff, the EN to chapter 95 indicates that a toy is an article designed for the amusement of children or adults. The ENs to heading 9503 indicate that, among other toys, the heading covers "[c]onstructional toys (construction sets, building blocks, etc.)."

Customs interprets subheading 9503.30.80, HTSUS, to provide for constructional toys, the focus of which is the building of specific objects (other than electric trains or models). The focus of constructional toys classifiable in subheading 9503.30.40, HTSUS, are upon unstructured building activity. See, Headquarters Ruling Letter (HRL) 956903 (January 4, 1995)

We are mindful that a child may use the parts of any "Erector" article to construct items not suggested or pictured on the packages, with or without combining the parts of one product with another. However, for classification purposes, we find that, indeed, the focus of the "Starter Sets" line, as imported, is upon the structured activity of building a particular or single object.
At the August 21, 1996 meeting, Meccano's counsel conceded that the "Starter Sets" line comes with directions for making a single suggested article and agreed to the correctness of the classification of those articles in subheading 9503.30.80, HTSUS.

With respect to the "Junior Erector Sets", the "Dynamic Sets", and the "Commemorative Erector Set" lines, their instruction manuals show how to construct numerous items in addition to the few depicted on the retail packaging. Therefore, for classification purposes, the "Junior Erector Sets" and "Dynamic Sets", and the "Commemorative Erector Set" lines are properly classifiable in subheading 9503.30.40, HTSUS, the provision for "Other toys . . . and accessories thereof: Other construction sets and constructional toys, and parts and accessories thereof: Toy building blocks, bricks and shapes,"

The motors imported packaged for retail sale with articles classifiable in heading 9503, HTSUS, are classifiable in chapter 95, as parts and accessories thereof, rather than in chapter 85.

We find that the instant storage case is analogous to the storage case ruled upon in HRL 956888, dated April 10, 1995. There, the storage case was held classifiable in subheading 4202.99.9000, HTSUSA.

HOLDING:

The "Starter Sets" line of constructional toys, identified by the various item numbers above, are properly classified in subheading 9503.30.80, HTSUS, the provision for "Other toys . . . and accessories thereof: Other construction sets and constructional toys, and parts and accessories thereof: Other," with an applicable duty rate of 6.8 percent ad valorem (1994). The "Junior Erector Sets" and "Dynamic Sets" lines of constructional toys, identified by the various item numbers above, are properly classified in subheading 9503.30.40, HTSUS, the provision for "Other toys . . . and accessories thereof: Other construction sets and constructional toys, and parts and accessories thereof: Toy building blocks, bricks and shapes," with an applicable duty rate of 6 percent ad valorem (1994). These provisions in 1995 and 1996 are numbered 9503.30.0020 and 9503.30.0010, respectively, and are free of duty in column one.

The storage case, item no. 5215, is properly classified in subheading 4202.99.9000, HTSUSA, the provision for "Trunks, suitcases, vanity cases, attache cases, briefcases . . . and similar containers; . . . : Other: Other: Other." The column one duty rate is 20 percent ad valorem (1994).

Please furnish a copy of this decision to the importer.

Sincerely,

John Durant, Director

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