Travelling Beauty Case

HQ 089251 December 18, 1991 CLA-2 CO:R:C:F 089251 STB CATEGORY: Classification TARIFF NO: 9503.70.8000 Mr. Henry Van B.J. Customs Brokerage Co. P.O. Box 91034 Los Angeles, CA 90009-1034 RE: Travelling Beauty Case Dear Mr. Van: This is in response to your April 25, 1991, letter requesting the tariff classification of a plastic article called "Travelling Beauty Case" to be imported from China. A sample was submitted with your request. A sample of the marketing packaging of the item was also submitted to Headquarters after we requested same. FACTS: The merchandise consists of a fold out beauty case which contains various dress-up and grooming articles. The case is is constructed of plastic and is not very sturdy. Inside the case are very flimsy, almost paper-like, plastic constructed trays which are designed so that each included article has an exact fit when stored in the case. A mirror is attached to the inside of the top of the case so that the user can see her reflection when the top is open. The case is pink in color. The items that are sold with the case are also of plastic construction and are mostly pink in color. These items are as follows: brush, hair pin, pendant, necklace, PVC coin purse, 2 combs, 2 earrings, 2 hair curlers, 2 hair clips and 3 bracelets. ISSUES: Whether the travelling beauty case should be classified as a toy set or whether the case and other items should be classified as something other than toys and, if so, whether they should be classified on an individual basis rather than as a set? -2- LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). 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 GRI's may then be applied. Heading 9503, HTSUSA, applies to "other toys", i.e., all toys not specifically provided for in the other headings of Chapter 95. Since the other headings apply to wheeled toys and dolls, this merchandise will be classified in Heading 9503 if classified as a toy. The Explanatory Notes (EN's) to the HTSUSA constitute the official interpretation of the tariff at the international level and may be consulted for guidance as to the correct international interpretation of the various HTSUSA provisions. Although the term "toy" is not defined in the tariff, the EN's state that Chapter 95 "covers toys of all kind whether designed for the amusement of children or adults." Thus the term "toy" is interpreted to refer to an article designed for amusement. The EN's also 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. The EN's 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 indicating their use as toys. Sewing and chemistry sets are given as examples of the latter, though toy sets are not limited to these. It is our determination that the beauty case and its contents are clearly designed for amusement. The size, appearance, and inexpensive plastic construction of the case and individual pieces all point to that conclusion. While some of the pieces may have a limited functional use, their small size and the fact that they are put up for sale with other items, which form a whole that is intended to be sold as a toy, results in these items being considered "toys" also. This merchandise is, therefore, a collection of toys put up in a set. The design (i.e., colors, etc.) of the box that will package the merchandise at retail sale supports the determination that this item is intended to be sold as a toy. Since we have determined that this merchandise constitutes a toy, it is not necessary to determine -3- whether these items would be classifiable as a set if they were classified as something other than toys. This ruling is in accord with several prior Customs rulings involving similar merchandise, including Headquarters Rulings Letter (HRL) 082974, dated February 7, 1990, HRL 082991, dated February 9, 1990, HRL 083176, dated February 21, 1990 and HRL 083257, dated February 21, 1990. HOLDING: The "Travelling Beauty Case" is classified under subheading 9503.70.8000, HTSUSA, the provision for other toys put up in sets, other, other, and is dutiable at a rate of 6.8% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division