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 > 1999 NY Rulings > NY E88468 - NY E88520 > NY E88504

Previous Ruling Next Ruling
NY E88504




October 21, 1999

CLA-2-95:RR:NC:2:224 E88504

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.90.0045

Anthony Bonatesta
Meadows Wye & Co., Inc.
2506 Forest Avenue
Staten Island, N.Y. 10303

RE: The tariff classification of four toy sets from China.

Dear Mr. Bonatesta:

In your letter dated October 5, 1999, you requested a tariff classification ruling, on behalf of Gund Inc., your client.

You are requesting the tariff classification on four different toy sets. They are as follows: style 5792, My First Purse, style 5793, My First Tools, style 5815, Baby’s Ark and style 5816, Baby’s Farm. My First Purse consists of a toy purse and a play set that includes a mirrored compact, a coin purse and a lipstick. My First Tools include a toy tool case and a play set that is made up of a hammer, a screwdriver and a wrench. Baby’s Ark is a fabric ark with handles that holds four different types of toy animals. Baby's Farm is a fabric barn with handles that holds four different kinds of toy animals. The animals in the ark and farm play sets are not stuffed because they are filled with rattles, squeaker devices and plastic that crinkles when pressed. All four play sets have embroidered labels on their fronts: “My First Purse”, “My First Tools”, “Baby’s Ark” and “Baby’s Farm”. The samples will be returned, as requested.

The imitation tool box, the imitation purse, the fabric ark and the fabric barn are all designed to store and transport the toys with which they are sold. In your letter it is stated that the tool box and the three other containers also serve to complete the play value of each of the toy sets.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI’s). GRI 1 of the HTS states in part that “for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes,” and then , if the headings and notes do not otherwise require, in accordance with the remaining GRI’s, taken in order.

The play compact, coin purse and lipstick of style 5792 and the stuffed play tools of style 5793 are classified according to GRI 1 as other toys. In classifying their containers, however we refer to GRI 5 (a) which provides for: “Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not , however, apply to containers which give the whole its essential character.”

Although the containers may be suitable for long-term use, they will only be imported with their contents and not offered for sale separately. As the tool box and toy purse have no use other than to store and transport their respective toys, this office finds each of the two containers to be “of a kind normally sold with” its contents. Having satisfied the requirements of a GRI 5 (a) container, both the toy tool box and the toy purse will be classified with their contents in Chapter 95.

The applicable subheading for the toys called “My First Purse” and “My First Tools” 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 four animals of style 5815 and the four animals of style 5816 will be classified according to GRI 1 as other toys representing animals. In classifying the ark container and the farm container, we refer to GRI 5 (a) and for the same reasons as previously stated for the toy purse and the imitation tool box, classify the ark and farm containers with their contents in Chapter 95.

The applicable subheading for the toys called “Baby’s Ark” and “Baby’s Farm” will be 9503.49.0049, 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.

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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: