Children's Paper Collage Kit

HQ 087202 September 12, 1990 CLA-2 CO:R:C:G 087202 SLR CATEGORY: Classification TARIFF NO.: 9503.70.8000 Allan H. Kamnitz, Esq. Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: Children's Paper Collage Kit Dear Mr. Kamnitz: This ruling is in response to your letter of May 10, 1990, on behalf of your client, Playtime Products Inc., requesting the proper classification of the "Paperwork Collage Art Assemblage Set" (style #9304) under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was forwarded for our examination. FACTS: The submitted sample is a children's activity kit which consists of the following items put up for retail sale in a printed paperboard box: rectangular sheets of paper of various colors and textures, a tube of white glue, a sheet of adhesive stars, and a small pair of scissors. In your letter, you maintain that the collage art kit is classifiable as other paper in subheading 4823.90.8500, HTSUSA, dutiable at 5.3 percent ad valorem. ISSUE: What is the proper classification of the subject collage art kit under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. -2- Heading 9503, HTSUSA, provides, in pertinent part, for "[o]ther toys." The Explanatory Notes to Chapter 95 indicate that the chapter "covers toys of all kinds whether designed for the amusement of children or adults." Here, the kit is intended for use by children "ages 6 and up." Printing on the box further proclaims that the kit contains "everything needed to have fun doing cut and paste." As the kit is designed primarily for the amusement of children, it is classifiable as a toy in Chapter 95, HTSUSA. Subheading 9503.70, HTSUSA, provides, in pertinent part, for "[o]ther toys, put up in sets." The Explanatory Note to heading 9503 indicates that: Collections of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this Chapter when they are put up in a form clearly indicating their use as toys (e.g., instructional toys such as chemistry, sewing, etc., sets). Imported separately, the diverse components of the subject kit are classifiable in other headings of the Nomenclature: the paper in heading 4823, the glue in heading 3506, and the scissors in heading 8213. Moreover, these components are put up together to provide amusement. While the kit provides little in the way of instruction, it is important to recognize that the Explanatory Note to heading 9503 merely reads "e.g., instructional toys...." (Bold added.) This office recognizes that the Explanatory Note to heading 9503 excludes from that heading: (a) Paints put up for children's use (heading 32.13). (b) Modelling pastes put up for children's amusement (heading 34.07). (c) Children's picture, drawing or colouring books of heading 49.03. * * * (h) Crayons and pastels for children's use, of heading 96.09. * * * -3- Although the exclusionary language of the Note may lead one to believe that the components of art sets or kits are not within the scope of Chapter 95, HTSUSA, the exclusions are merely statements that these individual articles if imported separately are more specifically provided for elsewhere in the Nomenclature. When put up together for use as a toy, a collection of these articles may well be classifiable in subheading 9503.70, HTSUSA. Neither the Section XX Notes nor the Chapter 95 Legal Notes exclude art kits from that chapter. Likewise, the language of the Chapter 95 headings and subheadings gives no indication that art kits are precluded from classification within their respective provisions. While the Explanatory Notes represent the official interpretation of the tariff at the international level, they are not legally binding and cannot limit the scope of the headings or subheadings. HOLDING: The merchandise in issue is classifiable in subheading 9503.70.8000, HTSUSA, which provides for other toys put up in sets or outfits, and parts and accessories thereof, other, other. The applicable rate of duty is 6.8 percent ad valorem. Pursuant to your request, the sample is being returned. Sincerely, John Durant, Director Commercial Rulings Division