Who's Who at the Zoo Monkey and Lion

HQ 083167 February 12, 1990 CLA-2 CO:R:C:G 083167 JBW 832030 CATEGORY: Classification TARIFF NO.: 4903.00.00; 9503.49.0020; 9609.90.80 Ms. Laura Fumagalli Import/Export Manager Dakin Inc. Post Office Box 7745 San Francisco, California 94120 RE: Who's Who at the Zoo Monkey and Lion Dear Ms. Fumagalli: Your letter of September 1, 1988, on behalf of Dakin, Inc., addressed to our New York office, has been referred to this office for a binding ruling on the classification of your product "Who's Who at the Zoo" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: Two samples were submitted of "Who's Who at the Zoo": item 18-8940, monkey, and item 18-8950, lion. Each sample consists of three components: a textile hand puppet; a coloring book; and crayons. The monkey hand puppet has arms, a tail, but no legs. The lion puppet consists simply of a lion's head. These components are packaged together for retail sale with a cardboard insert in a clear acrylic box. ISSUES: (1) Whether a textile hand puppet representing an animal is a "toy representing an animal" under the HTSUSA? (2) Whether the components, as packaged, are goods put up in sets for retail sale? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's. Heading 9503, HTSUSA, includes, among other items, toys representing animals. The Explanatory Notes, which provide the official interpretation of the HTSUSA at the international level, state that this heading includes: "Toys representing animals ... including those for use in marionette shows." A toy is an object designed for the amusement of a child or an adult. A hand puppet representing a monkey or a lion is designed for amusement of a child and would consequently be considered a toy. The wording of the Explanatory Notes concerning marionettes is not restrictive; rather, this wording merely provides clarification regarding the scope of the heading. The hand puppet meets the description "toys representing animals." This items is consequently classifiable under this heading. The Explanatory Notes for GRI 3 define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. The hand puppet, coloring book, and crayons fail to constitute a set. These items meet elements (a) and (c) above, but, when put together, do not meet a particular need or carry out a specific activity. Although representing a common theme, these items do not permit a coordinated or concurrent use. Moreover, the book and crayons play an independent, rather than a subordinated, role to the hand puppet and consequently are not considered accessories. Having failed as a set, the items must be classified separately. The coloring book enters under subheading 4903.00.00, HTSUSA, the crayons enter under subheading 9609.90.80, HTSUSA, and the hand puppet enters under subheading 9503.49.0020, HTSUSA. HOLDING: The items in "Who's Who at the Zoo" are not a set and are therefore classified separately. The coloring book is classified under subheading 4903.00.00, HTSUSA, as a children's coloring book and enters free of duty. The crayons are classified under subheading 9609.90.80, HTSUSA, as crayons, other, other, and enters with a duty of 5.5 cents per gross plus 3.4 percent ad valorem. The hand puppet is classified under subheading 9503.49.0020, HTSUSA, as a toy representing an animal, not stuffed, not having a spring mechanism, and is subject to a rate of duty of 6.8 percent ad valorem. Pursuant to GRI 5(b), the packaging is classified with the goods; the value of the packaging is allocable to the separately classified items according to their relative values. Sincerely, John Durant, Director Commercial Rulings Division