Classification of various joke or novelty items

HQ 083128 October 20, 1989 CLA-2 CO:R:C:G 083128 NLP CATEGORY: Classification Mr. Joel Simon Serko, Simon & Abbey One World Trade Center Suite 3371 New York, New York 10048 Re: Classification of various joke or novelty items Dear Mr. Simon: This is in response to your letter, dated April 6, 1988, on behalf of Papel, Inc., for a tariff classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS) for various novelty joke items for adults. Three samples were submitted for examination. FACTS: The first group of items is identified as a "Golf Survival Kit" and it will be imported in a cardboard box with handles. It consists of the following: Hollow plastic golf balls Plastic tees Button pin with symbol "#1 duffer" printed on it Plastic mug with a label printed with the word "Golfaholic" Certificate of golf merit Bumper sticker "Caution: Golfer Driving" Golfer's Guide Plastic adhesive strips in a clear cellophane bag The plastic adhesive strips are made in Japan. The rest of the items are produced in Hong Kong. The second group of items is identified as "The Turning 40 Kit" and it will also be imported in a cardboard container with handles. It includes the following: Plastic mug with a label printed with the words "I stopped counting at 39" -2- Booklet with humorous thoughts on turning 40 Non-aging calendar without dates Sandpaper labeled "It's Rough Turning 40" Button containing the words "Twenty Twice Forty Club" "Big Forty" balloon Bumper sticker "Caution: Midlife Crisis Approaching" Sewing kit The sewing kit and the sand paper are made in China. The rest of the above items are produced in Hong Kong. The third group of items is identified as a "Have a Happy Birthday Kit", which is also packaged in a cardboard container with a handle. All of the following items are included in the kit and are made in Hong Kong: Plastic drinking glass with a curled plastic straw A booklet with humorous sayings Non-aging calendar A Happy Birthday banner A noisemaker A button reading "Kiss me it's my birthday" A box of birthday candles A balloon ISSUE: 1. Whether the articles in question form sets? 2. If not classifiable as sets, what are the tariff classifications, under the HTSUS, of the items in question? LAW AND ANALYSIS: Classification of products under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in pertinent part, that classification shall be determined according to the terms of the headings or any relevant chapter or section notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order. GRI 3 states, in pertinent part: When by application of Rule 2(b) ]goods of more than one material or substance[ or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows: -3- (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) ]which requires that goods be classified, if possible, under the more specific of the competing provisions[, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Notes to the HTSUS constitute the official interpretation of the tariff at the international level. Explanatory Note (X) to GRI 3(b) provides: For the purpose of this Rule, the terms "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 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 For the sets mentioned above, the classification is made according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The three kits at issue meet the criteria of (a) and (c). However, two factors prevent the kits from fulfilling the criterion in (b). First, though some of the objects in the kits appear to be novelty items intended to amuse, the presence of the drinking cup, which is used primarily for drinking, negates the argument that each group is dedicated for the purpose of amusement. Second, the general purpose of amusement is not a specific activity or function. In the absence of a particular function or specific activity common to the articles in the kits, these disparate items do not constitute sets classifiable in accordance with GRI 3(b). Consequently, the items in the kits must be classified separately. and canot be classifiable in heading 9503, because not all itens can be used for amusement -4- HOLDING: Item description HTS Classification Golf survivial kit 1. Hollow plastic golf balls 9506.69.4000- Articles and equipment for gymnastics, athletics, other sports or outdoor games.., Other: Noninflatable balls not over 19 cm in diameter, dutiable at 7.8% ad valorem. 2. Plastic golf tees 9506.39.0080- Articles and equipment for gymnastics, athletics, other sports or outdoor games.., Golf clubs and other golf equipment; parts accessories thereof: Other, other, dutiable at 4.9% ad valorem. 3. Button pin 7117.90.5000- Imitation jewelry: Other: other: Valued over 20 cents per dozen pieces or parts, dutiable at 11% ad valorem. (Note: Duty on jewelry and parts, valued not over 1.6 cents per piece is temporarily suspended. See subheading 9902.71.13) 4. Plastic mug 3924.10.2000- Tableware, kitchenware, other household articles and toilet articles, of plastics: Tableware and kitchenware: plates, cups.., dutiable at 7% ad valorem. -5- 5. Certificate of golf merit 4911.99.6000- Other printed matter, including printed pictures and photographs: Other: other: printed on paper in whole or in part by a lithographic process, dutiable at 0.4% ad valorem. 6. Golfer's guide 4901.99.0092- Printed books, brochures, leaflets and similiar printed matter, whether or not in single sheets: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers), Free. 7. Bumper sticker 4911.99.6000- Other printed matter, including printed pictures and photographs: Other: other: printed on paper in whole or in part by a lithographic process, dutiable at 0.4% ad valorem. 8. Plastic adhesive strips 6307.90.9000- Other made up articles of textile materials: Other, dutiable at 7% ad valorem. The Turning 40 kit 1. Plastic mug 3924.10.2000- Tableware, kitchenware, other household articles and toilet articles, of plastics: Tableware and kitchenware: plates, cups.., dutiable at 7% ad valorem. 2. Booklet 4901.99.0092- Printed books, brochures, leaflets and similiar printed matter, whether or not in single sheets: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers), Free. -6- 3. Non-aging calendar without 4911.99.6000- Other printed dates matter, including printed pictures and photographs: Other: other: printed on paper in whole or in part by a lithographic process, dutiable at 0.4% ad valorem. 4. Sandpaper 6805.20.0000- Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paper- board or of other materials, whether or not cut to shape or sewn or otherwise made up: on base of paper or paperboard only, dutiable at 2.5% ad valorem. 5. Button pin 7117.90.5000- Imitation jewelry: Other: other: Valued over 20 cents per dozen pieces or parts, dutiable at 11% ad valorem. (Note: Duty on jewelry and parts, valued not over 1.6 cents per piece is temporarily suspended. See subheading 9902.71.13.) 6. Balloon 9503.90.5000- Other toys.., Other: other: inflatable toy balls, balloons and punchballs, dutiable 6.8% ad valorem. 7. Bumper sticker 4911.99.6000- Other printed matter, including printed pictures and photographs: Other: other: printed on paper in whole or in part by a lithographic process, dutiable at 0.4% ad valorem. 8. Sewing kit 9605.00.0000- Travel sets for personal toilet, sewing or shoe or clothes cleaning, dutiable at 8.1% ad valorem. -7- The Happy Birthday kit 1. Plastic drinking glass with 3924.10.5000- Tableware, curled plastic drinking straw kitchenware, other household articles and toilet articles, of plastics: Tableware and kitchenware: Other, dutiable at 3.4% ad valorem. 2. Booklet 4901.99.0091-Printed books, brochures, leaflets and similiar printed matter, whether or not in single sheets: Other: containing not more than 4 pages each (excluding covers), Free. 3. Non-aging calendar without 4911.99.6000- Other printed dates matter, including printed pictures and photographs: Other: other: printed on paper in whole or in part by a lithographic process, dutiable at 0.4 % ad valorem. 4. Happy birthday banner 4823.90.6500- Other paper, paperboard.., Other: of coated paper or paperboard: other, dutiable at 5.6% ad valorem. 5. Noisemaker 9505.90.4000- Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers: parts and accessories thereof, dutiable at 4% ad valorem. 6. Button pin 7117.90.5000- Imitation jewlery: Other: other: Valued over 20 cents per dozen pieces or parts, dutiable at 11% ad valorem. (Note: Duty on jewelry and parts, valued not over 1.6 cents per piece is temporarily suspended. See subheading 9902.71.13) -8- 7. Birthday candles 3406.0000.00- Candles, tapers and the like, dutiable at 5.8% ad valorem. 8. Balloon 9503.90.5000- Other toys.., Other: other: inflatable toy balls, balloons and punchballs, dutiable at 6.8% ad valorem. Sincerely, John Durant, Director Co