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HQ 958260




February 12, 1998

CLA-2 RR:CR:GC 958260 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 5808.10.30; 9503.90.70

Port Director of Customs c/o Chief, Residual Liquidation and Protest Branch 511 NW Broadway, Room 0198
Portland, Oregon 97209

RE: Protests 2904-95-100140 and 2904-95-100143, slot-car items; string

Dear Sir:

This is our decision concerning Protests 2904-95-100140 and 2904-95-100143, timely filed June 13, 1995, against your decision in the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of slot-car items and string. The protestant submitted various toy items alleged to represent the items protested, except for the pieces of string.

FACTS:

The submitted items consist of various pieces of track with two lanes, slot-cars, guard railing, ramps, controllers, etc. Various entries refer to invoices for lengths of string. The protestant claims that the items fall into subheading 9504.90.40, HTSUS, as "Other articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof, Other: Game machines, other than coin- or token-operated; parts and accessories thereof." You classified the items in subheading 9503.90.70, HTSUS, as "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof, Other, Parts and accessories." You classified the string in subheading 5808.10.30, HTSUS, the provision for "Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: Braids in the piece: Other."

ISSUE:

Whether the items are classifiable as other toys in heading 9503, HTSUS, or as parts and accessories to games in heading 9504, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS 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 Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

EN 95.04, at page 1714, states that the heading covers:

(9) Sets comprising slot-racing motor cars with their track layouts, having the character of competitive games.

After reviewing samples (without string) and additional general product information submitted by the protestant, we find that the items at issue are not adequately identifiable as belonging to a particular set. The protestant carries the burden of proof with respect to demonstrating that items belong to a set or are so dedicated for use as to constitute parts and accessories to a set. The protestant has not supplied Customs, as requested, with a parts list or similar information that would identify the protested items as parts and accessories to a specific slot car set. None of the items have been identified by the protestant as belonging to a particular set. Consequently, the various toy items are properly classified in subheading 9503.90.70, HTSUS.

HOLDING:

The imported items, excluding the string, are classifiable in subheading 9503.90.70, HTSUS, as "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof, Other, Parts and accessories," dutiable at 6.8 percent ad valorem (1993). The string is classified in subheading 5808.10.30, HTSUS, the provision for "Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: Braids in the piece: Other," dutiable at 8.4 percent ad valorem (1993).

You are instructed to deny the protest in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

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 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
Commercial Rulings Division

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