"Rainbow Beauty Set;" Not Other Toys Put Up in Sets

HQ 956836 November 17, 1994 CLA-2 CO:R:C:F 956836 GGD CATEGORY: Classification TARIFF NO.: 3923.10.00; 3924.90.55; 7117.90.40; 9503.90.60; 9615.11.10 Mr. Manny A. Lescano Pronto Cargo Corporation 7330 N.W. 66th Street Miami, Florida 33166-3009 RE: "Rainbow Beauty Set;" Not Other Toys Put Up in Sets Dear Mr. Lescano: This letter is in response to your request of June 22, 1994, on behalf of your client, Ramco Trading Corp., concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an article identified as a "Rainbow Beauty Set," imported from China. A sample was submitted with your inquiry. FACTS: The sample article, identified by item no. 111-22488, consists of the following components: a toy watch (that does not give correct time), a plastic comb, a plastic mirror (that barely reflects an image), a plastic ring, a plastic necklace, a plastic toy lipstick (without cosmetic), a plastic rouge dispenser (without cosmetic), and a small plastic case. The components are packaged together for retail sale. ISSUE: Whether the components of the "Rainbow Beauty Set" article are more properly classified in the subheadings applicable to the individual items, or in subheading 9503.70.80, HTSUS, the provision for other toys, put up in sets. -2- LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system 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 GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs. Heading 9503, HTSUS, applies to "other toys," i.e., all toys not specifically provided for in the other headings of chapter 95. Although the term "toy" is not specifically defined in the tariff, the ENs to chapter 95, HTSUS, indicate that the chapter covers toys of all kinds whether designed for the amusement of children or adults. Thus, it has been Customs position that toys should be designed and used principally for amusement. In HRL 950700, issued August 25, 1993, this office stated that not all goods classified in subheading 9503.70, HTSUS, would satisfy the criteria for sets established pursuant to GRI 3, specifically the requirement that products put up together must meet a particular need or carry out a specific activity. We noted the EN to heading 9503, which suggests that collections of items separately classifiable in other headings of the tariff may be classified in chapter 95 when put up in a form clearly indicating their use as toys. We also closely examined the manner in which individual components were put up together (packaged and sold as a combination) to determine whether they had been converted from their designs and uses as components classifiable elsewhere in the tariff, into complementary items possessing some connection, generally working together to provide amusement. Although some of the components of the "Rainbow Beauty Set" are individually capable of engaging a child in entertaining, dress up and make up activities, when packaged and sold as a combination, the items do not interrelate. Rather than working together to provide amusement, the components are of disparate designs and uses whether packaged and sold individually or together. Thus, the manner in which the components are put up  -3- does not result in a conversion from articles classifiable elsewhere in the HTSUS, to other toys, put up in sets. Each item must therefore be classified individually in its appropriate heading. HOLDING: The components comprising the article identified as "Rainbow Beauty Set" (item no. 111-22488) are separately classifiable under the specific subheadings provided below: The small plastic case and plastic rouge dispenser (without rouge) are classified in subheading 3923.10.00, HTSUS, the provision for "Articles for the conveyance or packing of goods, of plastics...: Boxes, cases, crates and similar articles." The applicable duty rate is 3 percent ad valorem. The plastic mirror is classified in subheading 3924.90.55, HTSUS, the provision for "...other household articles and toilet articles, of plastics: Other: Other." The applicable duty rate is 3.4 percent ad valorem. The plastic ring and necklace are classified in subheading 7117.90.40, HTSUS, the provision for "Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts." The applicable duty rate is 7.2 percent ad valorem. The toy watch and toy lipstick (without cosmetic) is classified in subheading 9503.90.60, HTSUS, the provision for "Other toys...and accessories thereof: Other: Other: Other toys (except models), not having a spring mechanism." The applicable duty rate is 6.8 percent ad valorem. The plastic comb is classified in subheading 9615.11.10, HTSUS, the provision for "Combs, hair-slides and the like...and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued not over $4.50 per gross." The applicable duty rate is 14.4 cents per gross plus 2 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division