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HQ 960194




July 14, 1998

CLA-2 RR:CR:GC 960194 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.99.00

Robert L. Eisen, Esq.
Karen Bysiewicz, Esq.
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7703

RE: NYRL A88584 modified; sewing kit, nosegay, cloth basket lining and folder; components to various retail packages sold as accessories to dolls of the American Girls Collection

Dear Mr. Eisen and Ms. Bysiewicz:

This is in reference to your letter of February 7, 1997, on behalf of the Pleasant Company, requesting reconsideration of New York Ruling Letter (NYRL) A88584 dated November 7, 1996, classifying a variety of articles sold in the American Girls Doll Collection under the Harmonized Tariff Schedule of the United States (HTSUS). Among them were articles identified as a sewing kit, nosegay, cloth basket lining and folder. In NYRL A88584 the components of the sewing kit were classified separately, the nosegay was classified as an artificial flower, the cloth basket lining as a textile article and the folder as an article of plastic. You are now requesting reconsideration of the classification of these articles claiming the sewing kit is a toy set and that the other articles are parts and accessories to toys sets.

Samples as well as company literature were submitted with your initial request. In preparing this ruling, we have also considered the arguments you presented at a December 3, 1997, meeting as well as your additional written submission of January 23, 1998.

Pursuant to section 625(c)(1) Tariff Act of 1930 [19 U.S.C. 1625(c)(1)], as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, (Pub. L. 103-182, 107 Stat. 2057, 2186), notice of the proposed modification of NYRL A88584 was published, on May 27, 1998, in the Customs Bulletin, Volume 32, Number 21. One comment, expressing agreement with the proposed classification, was received in response to the notice.

FACTS:

The articles are described as follows:

(1) A sewing kit which includes an instruction sheet together with components (a needle, wooden quilting loop, embroidery thread, doll quilt, and 3 textile hearts) to construct a quilt for the "Kristin" doll of the American Girls Collection. After importation, the sewing kit is combined with a hand carved wooden salt box containing field flowers, imitation strawberries and an imitation cake on a wooden platter to form an item identified as KBAP "Kirstin's Party Treats." "Kristin's Party Treats" is advertized and sold exclusively as an accessory to the "Kristin" doll of the American Girls Collection.

(2) A nosegay which consists of 12 textile wound pink ribbon roses of man-made fiber attached to wire and paper stems which are wrapped together with three felt leaves to make a bouquet. Paper lace surrounds the base of the stems. The article is sized so that it appears to be nosegay bouquet for the "Samantha" doll. After importation the nosegay will be combined with 4 imitation petit fours on a gold rimmed platter, two ice cream bombes, two fans, and an acrylic "favor" holder. The complete combination of goods is identified as SBAP "Samantha's Party Treats." "Samantha's Party Treats" is advertized and sold exclusively as an accessory to the "Samantha" doll of the American Girls Collection.

(3) A black and white checkered, oval-shaped cloth basket lining which measures approximately 5 inches x 4« inches. It is hemmed, with a string running through the hem for closure. After importation, the cloth basket lining will be placed in the "bait basket" which is combined with 3 imitation grasshoppers, a tiny imitation green frog, imitation trout, imitation fishing pole and wicker basket modeled after an early fishing creel. This complete combination of goods is identified as KAAN "Fishing Set." The "Fishing Set" is advertized and sold exclusively as an accessory to the "Kristin" doll of the American Girls Collection.

(4) A folder identified as a carrying case for doll hair accessories. It measures 4« inches x 6 inches when folded. Each end has a nylon handle. The folder has no closure. Inside are a plastic pouch and two bands to hold various doll hair accessories. After importation, the folder is combined with 8 elastic pony-Os, 6 twisty rollers, 3 butterfly clips, 2 sparklettes 1 piggy flip, and 1 pony-S to create item GTAS which is identified as "Hairdo Helper Hardware Kit" and is advertized and sold exclusively with the "American Girl of Today" doll of the American Girls Collection.

Each doll of the American Girls Collection is representative of a particular time period in American history. The subject articles were designed by the importer's in-house design team as miniature replicas of real-life historically accurate articles and are sized to fit proportionally with their corresponding doll. Once the importer's product designers have arrived at a design idea for a specific item, they seek a supplier or manufacturer overseas who will produce the item to the importer's specifications.

After importation, the articles are combined with others as described above and then sold exclusively through the importer's catalog. The catalog is the exclusive vehicle for the marketing and advertising for all of the importer's products.

ISSUE:

Whether the imported articles are accessories to dolls, accessories to toys sets or classifiable according to their constituent materials.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the HTSUS 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 following headings are under consideration:

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914

4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood

4911 Other printed matter, including printed pictures and photographs

6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212

6307 Other made up articles, including dress patterns

6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit

7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included

9502 Dolls representing only human beings and parts and accessories thereof

9503 Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof

Note 2(v) to Chapter 39 and Note 1(p) to Chapter 44, both state, that: "[t]his chapter does not include: ... [a]rticles of chapter 95 (for example, toys, games, sports equipment)." Note 1 (c) to Chapter 49, states, that: "[t]his chapter does not cover: (c) [p]laying cards or other goods of chapter 95." Section XI of the HTSUS, covers textiles and textile articles and includes Chapters 50 through 63 of the HTSUS. Note 1 (t) to Section XI states, in pertinent part, that: "[t]his section does not cover:...(t) [a]rticles of Chapter 95 (for example, toys, games, sports requisites and nets)..." Note 1(e) to Chapter 67 states that: " [t]his chapter does not cover: (e) [t]oys, sports equipment, or carnival articles (chapter 95)." Finally, Note 1(l) to Section XV, which includes Chapter 73, states that: "[t]his section does not cover: (l) [a]rticles of chapter 95 (for example, toys, games, sports equipment)." Therefore, if the subject articles are described by any heading of Chapter 95, the various section and chapter notes indicate that the articles are excluded from classification in Chapters 39, 44, 49, 62, 63, 67, or 73. Accordingly, we must first determine if the subject articles are described by a either heading 9502 or 9503, HTSUS. As heading 9502 is a more specific provision, we shall examine it first.

Headquarters Ruling Letter (HRL) 950695, dated July 21, 1992, concerned the classification of a musical mechanism sold with a doll which was designed to incorporate the musical unit in its body and play a lullaby when activated. In that ruling, we stated that an accessory is defined as a thing of secondary importance; an object or device not essential in itself, but adding to the convenience or effectiveness of something else. Among other things, accessories may widen the range of uses of the main article. Because the musical mechanism, although not essential in itself, added to the effectiveness and widened the range of use of the doll and by its particular shape and size, conveniently fit in the zipper compartment of the back of the doll, it was classified as an accessory to a doll. This concept was further refined in HRL 952942, dated April 27, 1993, in which we stated that to determine whether an article is an accessory, its nature, function, and purpose must be examined in relation to the article to which it is attached or designed to serve.

The samples, literature and submissions in this case, all clearly demonstrate that the subject articles add to the effectiveness of, and are designed to serve only the dolls of the American Girls Collection. The nature, function, and purpose of the articles indicate that they are accessories to dolls. All of the articles are specifically designed, produced, advertized and sold for a singular use with a particular doll of the American Girls Collection. Each of the articles is an imitation of an actual article from a specific time period which corresponds to the doll that represents that time period. Moreover, the articles have been specifically proportioned to doll size.

As the importer has demonstrated that the nature, function, and purpose of the subject articles is to solely add to the effectiveness of the dolls of the American Girls Collection, we find that the articles are classifiable under subheading 9502.99.00 as "[d]olls representing only human beings and parts and accessories thereof: [p]arts and accessories: [o]ther." Because heading 9502 is more specific than heading 9503, HTSUS, heading 9503 need not be considered. As the articles are described by Chapter 95, various section and chapter notes indicate that the articles are excluded from classification in Chapters 39, 44, 49, 62, 63, 67, or 73.

HOLDING:

The sewing kit, nosegay, cloth basket lining and folder are classifiable under subheading 9502.99.00, HTSUS, which provides for "[d]olls representing only human beings and parts and accessories thereof: [p]arts and accessories: [o]ther." The applicable rate of duty is free.

NYRL A88584 dated November 7, 1996, is modified to reflect this ruling. In accordance with 19 U.S.C. ?1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10 (c)(1), Customs Regulations [19 CFR 177.10(c)(1)].

Sincerely,

John Durant, Director
Commercial Rulings Division

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