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HQ 954125




October 6, 1993

CLA-2 CO:R:C:T 954125 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

District Director
United States Customs Service
300 South Ferry St.
Terminal Island
Room 2017
San Pedro, CA 90731

RE: Protest and Request for Further Review No. 2704-93-100548; Doll traveler; doll bed; toys; travel, sports and similar bags; headings 4202 and 9503; Additional U.S. Note 1 to Chapter 42; GRI 3(b); composite goods; Explanatory Notes (IX) and (X) to GRI 3(b); GRI 5(a); HRLs 950604, 952702 and 085331

Dear Sir:

This is a decision on application for further review of a protest timely filed by J.C. Penny Purchasing Corp., against your decision concerning the classification of the Doll's Traveler, a doll bed with carry bag, under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the Doll's Traveler was submitted for our examination.

FACTS:

The submitted sample is identified in the J.C. Penney Catalog as the Doll's Traveler, item XU 650-8386A. It consists of a folding travel bed for a doll that is no longer than 22 inches. The bed has a steel frame with a vinyl cover and it measures 25 x 15 x 19-1/2 inches. The doll bed is imported and sold as a unit with a bag made of plastic sheeting. The bag has a shoulder strap and two handles. In addition, its' pattern matches the pattern on the bed's vinyl cover.

Upon liquidation, the doll bed was classified in subheading 9503.90.6000, HTSUS, which provides for "[o]ther toys; reduced size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof: [o]ther: [o]ther: [o]ther toys (except models), not having a spring mechanism." The carry bag was classified in subheading 4202.92.4500, HTSUS, which provides for "[t]runks, suitcases...; travelling bags, toiletry bags...and similar containers, of leather or of composition leather, of sheeting of plastics...: [o]ther: with outer surface of sheeting of plastics or of textile materials: [t]ravel, sports and similar bags: [o]ther."

It is the importer's position that the bag portion of the Doll's Traveler is properly classified in subheading 9503.90.6000, HTSUS. The importer contends that the bag does not meet the criteria set forth for travel bags in Additional U.S. Note 1 to Chapter 42, HTSUS, as the bag is designed to be used specifically by a child and in conjunction with doll accessories. The importer further argues that a child is not likely to use the bag for anything other than carrying doll accessories during play time because the bag is not of very durable plastic and the coloration and pattern is designed along the lines of a child's toy. Moreover, as the item is marketed as a doll's traveler intended for the amusement of children, it should be considered a toy.

ISSUE:

What is the tariff classification of the Doll's Traveler?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings 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 be applied, taken in order.

Heading 9503, HTSUS, provides for "[o]ther toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof." The doll bed is classifiable in this heading.

Concerning classification of the carrying bag, GRI 5, HTSUS, provides as follows:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of kind normally sold therewith.
This rule does not, however, apply to containers which give the whole its essential character;

It is our position that the carrying bag at issue fits in this category of goods. The bag is specially shaped to contain the doll bed as it is designed to conform to the contours of the doll bed. The bag is made from plastic sheeting and has the same print as the vinyl cover of the doll's bed. It is also suitable for long term use. Moreover, the bag is entered with the doll bed. Therefore, the bag meets the requirements of GRI 5(a) and it is not classifiable separately; it is classifiable with the doll bed in heading 9503, HTSUS. See, Headquarters Ruling Letter (HRL) 950604, dated March 20, 1992, which dealt with the classification of an inflatable headrest that came with a matching pouch that was designed to hold the headrest. This ruling held that the pouch was specially shaped to contain the headrest and was suitable for long term use. If entered with the headrest, the pouch was classifiable with it pursuant to GRI 5(a); See also, HRL 952702, dated September 16, 1992 and HRL 085331, dated August 25, 1989.

We note that, if the bag is imported separately from the doll's bed, it would not be classifiable with the doll's bed since it would not meet the provision of GRI 5 regarding the entry of containers with the articles for which they are intended. Accordingly, the bag would be classified in heading 4202, HTSUS. The bag is designed to carry a child's toy from place to place. It has two handles and a shoulder strap that facilitate this function. It also protects and stores the doll bed. The fact that it is designed to be used specifically by a child and in conjunction with the doll bed would not exclude it from classification as a travel bag or similar container in Chapter 42, HTSUS, when imported separately.

HOLDING:

The Doll's Traveler (the doll's bed imported together with the carrying bag) is classified in subheading 9503.90.6000, HTSUS.

The protest is allowed. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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