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HQ 959401




April 14, 1997

CLA-2 RR:TC:MM 959401 JRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0030

Mr. Mike Penuelas
Due International, Inc.
19300 South Hamilton Ave., Suite 220
Gardena, CA 90248

RE: Accessories for "Just Bead It! Fusion Beads Activity Sets" kit and "Just Bead It! Fusion Beads Hair Accessories" kit; heading 9305, other toys, put up in sets or outfits, and parts and accessories thereof; Note 3 of Chapter 95, HTSUS; Subheading EN of Subheading 9305.70.00, HTSUS; PD A82655; NYRL 851970; NYRL 817691; NYRL B80233

Dear Mr. Penuelas:

This is in response to your letter to the Area Director of Customs, New York Seaport, dated June 3, 1996, on behalf of your client, Noteworthy, a division of Papermates, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of accessories for "Just Bead It! Fusion Beads Activity Sets" and refills for "Just Bead It! Fusion Beads Hair Accessories" kit made in China. Your letter and the samples were forwarded to our office for response. We regret the delay.

FACTS:

The two sample packets are small retail-packaged sealed plastic bags stapled to cardboard holders, and are suitable for direct sale without repacking. The first packet referred to as "Everyday" consists of a magnet, a photoframe, a key ring, 8mm jumpring, and a suction cup. The following verbiage, "Just Bead It! ," "400 Count Fusion Beads," and "Accessories," appears on the cardboard holder. The second packet referred to as "Jewelry" consists of a 29-inch long elastic cord, 89-inch long fabric cord, 4 (10 mm) jumprings, a metal pin back, 2 small metal barrettes, and 2 cushioned metal earclips. The language on the cardboard holder specifically references, "Just Bead It! ," "400 Count Fusion Beads," and "Refill." The kits are intended for children (ages 3 and up).

The articles are described as refills or accessories to the merchandise in Port Decision (PD) A82655, dated April 16, 1996, which classified the "Just Bead It! Fusion Bead Activity Set," the "Just Bead It! Fusion Bead Hair Accessories" and "Just Bead It! Fusion Bead Jewelry Making" kits as other toys, put up in sets or outfits, and parts and accessories thereof: other: other under subheading 9503.70.0030, HTSUS. The craft kits of PD A82655 serve as an introduction for young children to the basic skills of creating decorative everyday articles, hair ornaments and jewelry making, respectively.

ISSUE:

Whether the accessories or refills to the "Just Bead It! Fusion Bead" kits are properly classified under subheading 9503.70.00, HTSUS.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In the event that a good 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 articles, in issue, are additional replacement materials for the three-above mentioned "Just Bead It! Fusion Bead" kits of PD A82655. The two samples each consist of an array of components that could be separately classifiable in various headings. For example, "Everyday" includes such headings as 8505 (magnet), 4823 (photoframe), and 7623 (keyring and jumpring). "Jewelry" includes six items which each fall under headings 5604 (elastic cord), 5607 (fabric cord), 7326 (jumprings), 8308 (pin back), 9615 (barrettes), and 7117 (earclips).

Upon considering whether any one heading would accommodate these components, we look to heading 9503, HTSUS, which provides for "[o]ther 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. It has been Customs consistent position that toys should be designed and used principally for amusement. See HRL 950700 (August 25, 1993).

Chapter 95, note 3, HTSUS, states that: [s]ubject to note 1 above, part and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles (emphasis added).

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to the HTSUS, although not dispositive, provides guidance in understanding the scope of the headings and GRIs in the proper interpretation of the HTSUS. See T.D. 89-90, 54 FR 35127, 35128 (August 23, 1989).

The ENs to heading 9503 indicate that "[c]ollections of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this Chapter when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets)." The "Subheading Explanatory Note" to Subheading 9503.70 states, in pertinent part that, subject to substantiated classification in heading 95.03 and for the purpose of the subheading, "[s]ets" 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."

In PD A82655, Customs found that the three articles are craft kits put up in a manner that would indicate its use as a toy. Generally, such craft kits have been considered "educational toys" classifiable under Chapter 95, as they are principally used for the amusement of children. See HRL 958267 (May 21, 1996); NYRL B80233 (January 10, 1997); NYRL 817691 (January 22, 1996); NYRL 851970 (May 7, 1990). The instant accessories or refills for the craft sets are packaged in retail-sized, sealed plastic bags and are sold as a combination for use principally with the specific "Just Bead It! Fusion Beads" craft sets.

Classification of the retailed packaged "refills" and "accessories" for the "Just Bead It! Fusion Bead" kits are specifically provided for in heading 9503. See Note 3 of Chapter 95, HTSUS; Subheading EN of Subheading 9305.70.00, HTSUS; PD A82655. Since the HTSUS provision provides for the article as a whole as "parts and accessories," it is classifiable at the GRI 1 level. We, therefore, find that the Fusion Beads' refills and accessories are properly classified in subheading 9503.70.0030, HTSUS, the provision for "Other toys: Other toys put up in sets or outfits, and parts and accessories thereof: Other: Other."

HOLDING:

Under the authority of GRI 1, the small sealed retail-packaged bags labeled "refills" and "accessories" for the "Just Bead It! Fusion Bead" kits are properly classified in subheading 9305.70.0030, HTSUS. Articles classified under this tariff provision are free of duty.

Sincerely,

John Durant, Director

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