United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085015 - HQ 0085092 > HQ 0085020

Previous Ruling Next Ruling

HQ 085020

October 30, 1989

CLA-2 CO:R:C:G 085020 JBW


TARIFF NO.: 9503.70.80

Brenda Jacobs, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C. 1707 L Street, N.W.
Washington, D.C. 20036

RE: Minnie Mouse Looking Pretty Set

Dear Ms. Jacobs:

This ruling letter is in response to your inquiry of June 30, 1989, on behalf of K Mart Corporation, regarding classification of the "Minnie Mouse Looking Pretty Set" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The "Minnie Mouse Looking Pretty Set," number 6086, consists of the following: a 43 centimeter pink bead necklace on a string with a plastic face in the form of Disney's Minnie Mouse; an 18 centimeter pink bead bracelet on a string with a plastic Minnie Mouse face; a pink plastic ring with a Minnie Mouse face; a pink plastic comb, 6.5 centimeters in length, with a Minnie Mouse handle; and pink plastic hand mirror, 13 centimeters in length, with a picture of Minnie Mouse and the caption "Totally Minnie." These items are packaged together in a blister pack for retail sale. The suggested age for use is three years and over.


What is the classification of a collection of items consisting of a plastic "Minnie Mouse" necklace, bracelet, ring, comb, and hand mirror under the HTSUSA?


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.

Subheading 9503.70, HTSUSA, provides for other toys, put up in sets. The Explanatory Notes, which provide the official interpretation of the HTSUSA at the international level, state that collection of articles, which are put up in a form clearly identifying the use of articles as toys, are classified in Chapter 95, even if the articles, if presented separately, would not be classified as toys.

A toy is an object designed for the amusement of a child or an adult. The purpose of a toy is to give the enjoyment of a plaything and generally carries little or no utilitarian value. The use of a toy can be active, where the toy is manually manipulated, but may also be passive, where the toy is worn. United States v. Topps Chewing Gum, Inc., 440 F.2d 1384, 1385 (C.C.P.A. 1971).

The items in the "Minnie Mouse Looking Pretty Set," although classifiable in different chapters other than Chapter 95, are put up in a manner indicating their use as toys. The jewelry, mirror, and comb are designed for amusement as playthings, through the process of dressing up and wearing the jewelry. Although the jewelry may be used as objects of personal adornment, the combination of the imitation jewelry items with the comb and mirror suggests play. In other words, the use of the jewelry as an object of personal adornment is secondary to the play value of the items.


The "Minnie Mouse Looking Pretty Set" is classified under subheading 9503.80.70, HTSUSA, as other toys, put up in sets. The duty is 6.8 percent ad valorem.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling