United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D82643 - NY D82714 > NY D82663

Previous Ruling Next Ruling
NY D82663




October 23, 1998

CLA-2-64:RR:NC:TA:347 D82663

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30, 4202.22.1500

Mr. James F. Morgan
Director, Regulatory Affairs
F.W. Myers & Co., Inc.
2600 Cabover Drive, Suite A
Hanover, MD 21076

RE: The tariff classification of children's activity kits from China.

Dear Mr. Morgan;

In your letter dated September 23, 1998 you requested a classification ruling on behalf of your client, Colorbok Paper Products, Inc. For two children's activity kits, "Barbie Jelly shoe Designer" and "Barbie Purse Maker". Both items are packaged in plastic cases in the shape of a butterfly and a heart pattern.

You describe the articles as:

Item 1. "Jelly Shoe Designer"
This consists of a plastic, slip-on shoe, and includes plastic beads, ribbons and thread, which are then used to decorate the shoe.

Item 2. "Barbie Purse Maker"
This set contains two vinyl purses, self adhesive stickers, plastic beads, plastic thread, elastic cord, ribbon, and a bead threader which allow for decoration of the vinyl purses.

You state that these items will be sold at the retail level predominantly as toy articles. You also state that your principal believes that these items should be classified under Chapter 95 HTS, which provides in part for toys and games. You however, provide alternate classifications based upon your belief that these items are classified under the tariff provision of the component which imparts their essential character.

Classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI), taken in order. In pertinent part GRI 3(b) provides that when goods are prima facie classified in two or more headings such as mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale cannot be classified by reference to GRI 3(a), they shall be classified as if they consisted of the material or component which gives them their essential character.

For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles 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 (e.g., in boxes or casses or on boards).

A product must meet all of the above conditions in order to be regarded as a set. The mere fact that miscellaneous items are packaged together for retail sale does not mean that the merchandise may be regarded as a set. All of the items which are packaged together must be dedicated to a "particular need" or "specific activity". The broad concept of play, amusement or entertainment does not constitute a specific activity nor a particular need. Thus, these items are not "sets' for classification purposes.

General Rule of Interpretation (GRI) 2(a) provides, in part, that any reference in a heading to an article shall be taken to include a reference to that article presented unassembled or disassembled.

GRI 5(a) provides for containers or cases which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long term use and presented with the articles for which they are intended. The containers or cases are classified with the content provided they do not give the whole it's essential character. The cases for the "Jelly Shoe Designer" and "Purse Maker" do not impart the essential character to the enclosed kits.

Item #1070, "Jelly Shoe Designer" is a kit which consists of a pair of one-piece molded "Jelly" sandals along with decorative ribbon, beads, stickers and plastic charms which are to be used to decorate the surface of the shoes upper. Since the sandals are intended to be completed with the decorative ribbon and beads they are not considered to be produced in one piece by molding nor do they contain uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastics. These components are contained within a butterfly shaped case of molded plastic. The case is designed to be a work and storage area for the shoes which fit neatly into the two butterfly wings. The case appears to have been designed to be the container for the kit. This item is classified under subheading 6402..99.30, which provides for footwear, with outer soles and uppers of rubber or plastics, other, footwear with open toes or open heels. The rate of duty is 37.5 percent ad valorem.

Item #1069, "Purse Maker" is a kit which consists of two unassembled girls handbags. The components include two handbag bodies of translucent Polyvinyl Chloride (PVC) plastic sheeting which will be finished by assembling the included shoulder strap, decorative plastic beads, thread, elastic cord and paper sticker appliques. The components are contained within a heart shaped case of molded plastic. It has a flat interior with two lidded heart shaped storage sections. The case is designed to be both the work area when assembling the handbags and a carrying case after the bags are assembled. It appears to have been designed to be the container for the kit.

Handbags are of a kind classified in Heading 4202, Harmonized tariff Schedules of the United States, Annotated (HTSUSA). An unassembled handbag is classified in the same provision. The unassembled girls handbags, consisting of the bag bodies of PVC, the plastic beads, ribbons, thread, elastic cord and paper appliques, are classified within tariff number 4202.22.1500 which provides, in part, for HANDBAGS, of sheeting of plastics, with outer surface of sheeting of plastic. The rate of duty is 18.4% ad valorem.

The molded plastic work area/carrying case is classified with the content, the unassembled handbags.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 footwear portion of this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. If you have any questions regarding the handbag portion of this ruling, contact National Import specialist, Kevin Gorman (212) 466-5893.

Sincerely,

Robert Swierupski
Director,

Previous Ruling Next Ruling

See also: