Decision on Application for Further Review of Protest No.5501-92-100053, filed February 13, 1992, concerning theclassification of a "Sweetheart Vanity Case." The item isimported from Hong Kong.

HQ 951333 February 1, 1993 CLA-2 CO:R:C:F 951333 GGD CATEGORY: Classification TARIFF NO.: 9503.70.8000 District Director of Customs P.O. Box 619050 1205 Royal Lane Dallas/Fort Worth, Texas 75261 RE: Decision on Application for Further Review of Protest No. 5501-92-100053, filed February 13, 1992, concerning the classification of a "Sweetheart Vanity Case." The item is imported from Hong Kong. Dear Sir: This is a decision on a protest filed February 13, 1992, against your decision in the classification and liquidation of Sweetheart Vanity Cases. FACTS: You classified the merchandise under subheading 4202.12.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for vanity cases, with outer surface of plastics. Protestant claims that the merchandise should be classified under subheading 9503.70.8000, HTSUSA, the provision for other toys, put up in sets. The sample article submitted to this office, identified as item no. 60-2342, measures approximately 5-1/4 inches by 7 inches by 9-1/2 inches (closed), and is constructed of plastic which is pink and white in color. The case contains four curlers, a comb, a brush, and a battery-powered hair dryer (which blows a slight stream of air), all quite small, made of plastics, and pink or pink and white in color. When opened and placed upright, the article measures approximately 14 inches in height. It -2- incorporates three open compartments, a drawer, and a battery- powered light on each side of a recessed mirror which measures approximately 4 inches by 5 inches. Inserted along the back and sides of the central compartment is a colored picture of various bottles, spray cans, cremes, and lipsticks. ISSUE: Whether the Sweetheart Vanity Case should be classified as a plastic vanity case, or as a toy set. LAW AND ANALYSIS: Classification under the 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. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. It is apparent that these articles will be classified according to the terms of the headings of the tariff schedule. Heading 4202, HTSUSA, provides for "[t]runks, suitcases, vanity cases, attache cases, briefcases, school satchels...and similar containers; traveling bags, toiletry bags...and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials...." The EN to chapter 42 indicates that the chapter does not cover articles of chapter 95 (for example, toys, games, and sports requisites). In light of this exclusion, it appears that classification of the subject merchandise under heading 4202, HTSUSA, would be inappropriate, if a chapter 95 article. Heading 9503, HTSUSA, 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 defined in the tariff, the EN to chapter 95 indicates that a toy is an article -3- designed for the amusement of children or adults. The ENs to heading 9503 indicate 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 ENs also indicate 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. Examples provided of such collections include, but are not limited to, chemistry sets and sewing sets. In comparing headings 4202 and 9503, HTSUSA, it appears that heading 9503 most accurately describes the merchandise. It is our determination that the Sweetheart Vanity Case and its contents are clearly designed for amusement, particularly for the amusement of young girls. The color, inexpensive plastic construction, and decorative layout of the case do not indicate that its primary use is to provide protection, portability, and storage of functional items. Upon opening the case, it is obvious that the mirror, its small side-lights, the pictured make-up accessories, and the cheap plastic, functionally limited grooming articles, comprise a whole which is intended to be sold and used as a toy. The merchandise is, therefore, a collection of toys put up in a set. Our determination is in accord with several previous rulings involving similar merchandise, including Headquarters Ruling Letters (HRLs) 089251, dated December 18, 1991, and HRL 083176, dated February 21, 1990. HOLDING: The "Sweetheart Vanity Case" is classified under subheading 9503.70.8000, HTSUSA, the provision for "[o]ther toys;...[o]ther toys, put up in sets or outfits, and parts and accessories thereof: [o]ther: [o]ther," dutiable at the general column one rate of 6.8 percent ad valorem. The protest should be allowed in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant. Sincerely, John Durant, Director Commercial Rulings Division