Modification of Chicago District Ruling Letter (DD) 882433; Doll Bedding from China; Not Toys Put Up in Sets

HQ 953885 August 11, 1993 CLA-2 CO:R:C:F 953885 GGD CATEGORY: Classification TARIFF NO.: 9503.90.60 Mr. William Neal The Little Tikes Company 2180 Barlow Road Post Office Box 2277 Hudson, Ohio 44236-0877 RE: Modification of Chicago District Ruling Letter (DD) 882433; Doll Bedding from China; Not Toys Put Up in Sets Dear Mr. Neal: In Chicago District Ruling Letter (DD) 882433, issued February 23, 1993, doll bedding consisting of two pillows, a comforter, and a mattress cover, was classified in subheading 9503.70.80, HTSUSA, which provides for "Other toys...and accessories thereof: Other toys, put up in sets or outfits, and parts and accessories thereof: Other: Other." We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows. FACTS: The doll bedding articles at issue consist of a heart pillow, a rectangle pillow, a comforter, and a mattress cover, that are imported together in a transparent plastic bag. After importation, the items are incorporated into a retail package that includes a plastic canopy doll bed which is molded in the U.S. ISSUE: Whether the articles are properly classified in subheading 9503.70.80, HTSUSA, the provision for other toys put up in sets, or in subheading 9503.90.60, HTSUSA, the provision for other toys not having a spring mechanism. -2- LAW AND ANALYSIS: Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied. The Explanatory Notes (ENs) 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 GRIs. 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 designed for the amusement of children or adults. Explanatory Note A(12) to heading 9503 states that the heading covers dolls' houses and furniture, including bedding. It is apparent that the doll bedding is designed for amusement and that the items are classifiable as toys. Thus, the proper heading is clear, i.e., heading 9503 for toys. The subheadings at issue essentially differentiate between toys that are put up in sets, and other toys which do not make up sets. Subheading 9503.70, HTSUSA, provides for "[o]ther toys, put up in sets or outfits, and parts and accessories thereof." The concept of sets as generally applied for classification purposes throughout the tariff, involves collections of articles that: 1) are put up to meet a particular need or accomplish a specific activity; and 2) are packaged together at the time of entry for retail sale. In this case, the doll bedding imported does not include the doll bed, the component subsequently added that completes the retail package. Therefore, the subject items, as imported, are not put up for retail sale, do not comprise a set, and are separately classifiable as other toys. HOLDING: The articles of doll bedding, identified as a heart pillow, a rectangle pillow, a comforter, and a mattress cover, are properly classified in subheading 9503.90.60, HTSUSA, the -3- provision for "Other toys...and accessories thereof: Other: Other: Other toys (except models), not having a spring mechanism." The general column one duty rate applicable to this merchandise is 6.8 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division