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NY C85153




March 27, 1998

CLA-2-95:RR:NC:SP:225 C85153

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9502.91.0000; 9503.49.0025; 9503.90.0045; 9615.11.1000; 9615.11.3000; 9603.29.4010; 9603.29.8010; 4602.90.0000

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698

RE: The tariff classification of a doll, doll clothing, plastic toys, comb, brush and a basket from China

Dear Ms. Hubbard:

In your letter dated March 5, 1998 you requested a tariff classification ruling.

The article is a "Baby in a Basket Set" that comes in two styles identified as lot number 921-1350 (white baby) and 921-1368 (black baby). The set is made up of a basket, plastic comb and brush, 12" vinyl baby doll, doll dress, bonnet, bib, jacket and diaper as well as imitation doll supplies which include: baby powder, baby cream, bath sponge, soap box, baby bottle, feeding dish, doll clothes hangers, blanket and animal squeeze toy.

The basket is made of interwoven tubular plastic monofilaments with a cross-section diameter of about 3mm. It has a double handle and two straps with metal fasteners.

You suggest that the "Baby in a Basket Set" should be classified as a toy set under subheading 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS). This belief is based upon the fact that the article is sold to one of your subdivisions responsible for purchasing toys and is marketed in the toy section of the J.C. Penney catalog. In addition, you state that the product is imported and sold as a set for the amusement of children. The basket is claimed to be "not sturdy enough to be used as an actual picnic basket". You are of the opinion that the articles, when put up together, "carry out a function or enhance the purpose; that is to entertain and amuse the child that plays with it." You assert that the goods qualify as a "set" as defined in Explanatory Note Subheading 9505.70(i) which states ""Sets" are two or more different types of articles (principally for amusement), put up in the same packing for retail sale without repacking." Furthermore, you believe that the doll provides the essential character of the set and should be classified accordingly.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.

The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

In this case the doll, accessories and basket do not comprise a set for classification purposes. We find that although the components meet the criteria of elements (a) and (c) they do not satisfy criteria (b) as the articles, put up together, do not share a common specific activity nor do they collectively address one particular need. The doll and doll accessories are clearly for amusement and are mutually complementary, whereas, the comb, brush and basket are utilitarian in function. The comb and brush are of a size that is indistinguishable from those used by children. The basket serves only as a container or means of transport for the doll and her supplies. There is no play connection between the basket and doll. Additionally, because the basket is not specially designed, shaped or fitted for carrying the articles with which it is packaged, it is not considered to fall within the realm of usual packaging. Dolls are not normally sold in a closed basket and baskets are not normally sold with dolls inside them. Therefore, each article must be classified separately.

To address your comments on the stream of commerce in which your product is sold we must point out that merchandise designed and marketed to children does not necessarily warrant classification as a toy. Many items sold in the toy department are not, in fact, toys. For example crayons, bicycles, jewelry and hair ornaments are not toys although they may be used by children. In general, a toy is an item designed purely for amusement purposes.

The applicable subheading for the 12" doll will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other. The rate of duty will be free.

The applicable subheading for the doll dress, bonnet, bib, jacket and diaper will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: garments and accessories thereof, footwear and headgear. The rate of duty will be free.

The applicable subheading for the animal squeeze toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys. The rate of duty will be free.

The applicable subheading for the imitation baby powder, baby cream, bath sponge, soap box, baby bottle, feeding dish, doll clothes hangers and blanket will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTSUSA, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The duty rate will be 14.4 cents per gross plus 2 percent ad valorem. The correct classification for the comb, if valued over $4.50 per gross will be 9615.11.3000, HTSUSA, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross. The duty rate will be 28.8 cents per gross plus 4.6 percent ad valorem.

The applicable subheading for the hairbrush, if valued not over 40 cents each, will be 9603.29.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for ...hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the hairbrush, if valued over 40 cents each, will be 9603.29.8010, HTS, which provides for ...hairbrushes valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

The applicable subheading for the basket will be 4602.90.0000, HTS, which provides for other (non-enumerated) articles of plaiting materials. The rate of duty will be 3.9%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.

Sincerely,

Robert B. Swierupski
Director,

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