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HQ 958344




October 2, 1997

CLA-2 RR:TC:FC 958344 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000

Port Director of Customs
1000 Second Avenue, Suite 2200
Seattle, Washington 98104-1049

RE: Decision on Application for Further Review of Protest No. 3001-95-100388, filed May 25, 1995, concerning the classification of a "Caboodles Glamour Gift Set." The item is imported from Hong Kong.

Dear Sir:

This is a decision on a protest timely filed May 25, 1995, against your decision in the classification of entries made from August through September 1994, of toys called Glamour Gift Sets.

FACTS:

Based on the lack of information concerning the value of the components, you classified the merchandise under subheading 4202.12.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as commingled goods under the provision for vanity cases, with outer surfaces of plastic. Protestant claims that the merchandise should be classified under subheading 9503.70.8000, HTSUSA, the provision for other toys, put up in sets.

The sample article submitted to this office, identified as Item no. 96130, is imported packaged for retail sale. The item is marketed to girls ages five and up and contains a "carry and store . . . fashionable cosmetic bag." The bag measures approximately six inches by four inches by one inch, and is constructed of pink plastic and transparent plastic.

The bag contains a small plastic comb measuring 2-1/2 inches, a pair of dangling plastic clip-on earrings, four pairs of stickers meant for application to the earlobes to simulate earrings for pierced ears, a textile-covered hair scrunchy, a little plastic make-up applicator with a sponge tip, and "a wearable Caboodles pendant locket with real make-up." The "pendant" is essentially a compact on a cord. The nine different colors of make-up are each about the size of a dime in stylized forms of the letters "C-A-B-O-O-D-L-E-S." The back of the compact has a small but usable mirror. Under the mirror, a space is provided for a small make-up brush, included.

The retail box is purple and pink and shows several photos of a girl, about eight to ten years old, made-up and grooming herself with the articles contained in the box.

ISSUE:

Whether the Glamour Gift Set should be classified as a plastic vanity case, as a toy set, or as separate components.

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.

It is apparent that these articles if considered alone can be classified according to the terms of the headings of the tariff schedule. The cosmetic bag is classifiable in heading 4202, HTSUSA; the comb is classifiable in heading 9615, HTSUSA; the make-up pendant is classifiable in heading 3304, HTSUSA; the earrings are classifiable in heading 7117, HTSUSA; the "scrunchy" is classifiable in heading 6217, HTSUSA; the sponge applicator is classifiable in heading 9616, HTSUSA; the stickers ("earrings") are classifiable in heading 3926, HTSUSA.

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. The ENs to heading 9503 indicate that, while certain toys may be capable of limited "use," they are generally distinguishable by their size and limited capacity from the "real" article. The ENs also 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.

It is our determination that the Glamour Gift Set, as put up at retail, is clearly designed for amusement, particularly for the amusement of young girls. It has been Customs position that the "amusement" requirement means that toys should be designed and used principally for amusement.

In this regard, the function of a dress up set as a "toy" is to amuse children by enabling them to act out role play as grownups. The Caboodles Glamour Gift Set is a miniature version of a cosmetic bag that an adult woman would use to carry her toiletries, make-up, and jewelry. The mirror, the make-up accessories, and the other grooming articles are limited in functionality.

As a general observation, we note that little girls do not wear make-up or jewelry on a regular basis. Nevertheless, the retail packaging indicates that the product is clearly designed to appeal to little girls who want to beautify themselves like grown up women. The packaging would not appeal to adolescent girls who might start wearing make-up and jewelry on a regular basis. We are convinced that the product is marketed and sold to be used as a toy set. We find that the cosmetic bag and the other articles, both "real" and "toy," are all "converted" into a collection of toys put up in a set.

Our determination is in accord with several previous rulings involving similar toy sets. See Headquarters Ruling Letters (HRLs) 950700 (August 25, 1993); HRL 951333 (February 1, 1993); HRL 956705 (December 16, 1994); HRL 954690 (September 5, 1995).

HOLDING:

The Caboodles "Glamour Gift Set," Item no. 96130, is classified under subheading 9503.70.8000, HTSUSA, the provision for "[o]ther toys; . . . and accessories thereof; [o]ther toys, put up in sets or outfits, and parts and accessories thereof: [o]ther: [o]ther," dutiable at the general column one rate of 6.8 percent ad valorem.

You are instructed to allow the protest in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

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
Tariff Classification

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