Tariff classification of children's dress-up sets

HQ 083229 January 24, 1989 CLA-2 CO:R:C:G 083229 SM CATEGORY: Classification TARIFF NO.: HTSUS 9503.70.80 Mr. Daniel Ranier Director, International Trade Affairs Hasbro 32 West 23rd Street New York, NY 10010 RE: Tariff classification of children's dress-up sets Dear Mr. Ranier: Your letter of March 8, 1988, addressed to our New York office requesting a tariff classification ruling for chil- dren's dress-up sets has been referred to this office for reply. FACTS: The merchandise, to be imported from China or Hong Kong, is a line of various articles packaged together and sold under the name "Getting Pretty." In general, each package contains imitations of adult wearing apparel together with additional nonapparel articles. Each allows a small girl, in the 3 to 6x size range, to dress up and play-act a particular role, such as a starlet, a princess, a model, or a bride. A sample of one of the "Getting Pretty" packages, the "Starlet," was submitted. It includes the following articles: an extremely short knit strapless dress, of sorts, with iridescent ruffles, two elasticized iridescent sleeve puffs, a string of beads, a pair of clip-on earrings, and a toy plastic microphone. You state that the various packages are marketed year- round. They are designed to provide children with props for play and have no other function than to provide amusement. Your position is that they are classifiable as toys. ISSUE: Are the "Getting Pretty" packages classified as toys, and if not, how are they classified? -2- LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Heading 9503, HTSUSA, provides for "other" toys, i.e., those not covered by heading 9501, for wheeled toys designed to be ridden; or heading 9502, for dolls. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, for heading 9503, HTSUSA, state that while certain toys may be capable of limited use, they are generally distinguishable by their size and limited capacity from the "real" article. They go on to say 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 indi- cating their use as toys. Sewing and chemistry sets are given as examples of the latter, though toy collections are clearly not limited to these. The term toy is not defined in the tariff. However, the Explanatory Notes state that Chapter 95 "covers toys of all kinds whether designed for the amusement of children or adults." Thus, toy is interpreted to refer to an article de- signed for amusement. The notes state further that articles of Chapter 95 "may, in general, be made of any material . . . ." The verb design means: "3(f). to plan or produce with special intentional adaptation to a specific end--used in pas- sive or participial form." Webster's Third New International Dictionary of the English Language Unabridged. Thus the term designed [participial form] for in the interpretation of toys indicates that the use of an article should be considered when classification as a toy is proposed. We assume that in most cases an article will be used in accordance with the end for which it was produced. Additional U.S. Rule of Interpretation 1(a), HTSUSA, provides that, absent special language to the contrary: -3- a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use[.] Thus we must determine whether the dress-up sets are princi- pally used as toys. We will consider the goods themselves, the manner in which they are advertised and sold, and any other pertinent information available. We interpret principal use to be that use exceeding any other. The dress-up articles are sized to fit preschool girls. They are meant to be incorporated into a well-known children's play activity popular with that age group, dressing up. They are not associated with holidays or special occasions but are marketed year round for play use at any time. The included textile articles are not of types normally worn by children as clothes. Nor is jewelry of the included types appropriate for use by children except for play. The imitation microphone is also useless except as a toy. Customs' attention has been invited to the results of a survey, taken by another seller of similar merchandise, among purchasers of its dress-up packages. The survey attempted to determine whether the product was used as a toy or as regular clothing worn outside the house. Approximately 58 percent of the questionnaires sent out resulted in responses that were tabulated. The responses indicated that in most cases the merchandise was purchased for a child by her mother (69 per- cent); that most mothers considered the product primarily a toy for dress-up play rather than "real" garments and acces- sories to be worn outside of the house (92 percent); that most mothers thought their girls also considered the product a toy for dress-up play (79 percent); and that most girls used the product at home or at a friend's house rather than to wear when going out of the home (94 percent). We conclude that the "Getting Pretty" packages are of limited use other than as toys and are readily distinguishable by their size and limited capacity from real microphones or children's clothes and jewelry. They are packaged and sold as toys, and are so perceived by consumers. -4- HOLDING: The "Getting Pretty" sets are classified under subhead- ing 9503.70.80, HTSUSA, which provides specifically for other toys, put up in sets or outfits. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director of Customs New York Seaport Area cc: Legal Reference Section cc: CITA cc: NIS Alice Wong cc: Phil Robins