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 > 1995 HQ Rulings > HQ 957315 - HQ 957419 > HQ 957392

Previous Ruling Next Ruling
HQ 957392

April 11, 1995

CLA-2 CO:R:C:F 957392 GGD


TARIFF NO.: 3506.10.1000; 4202.12.2085; 4819.10.0040; 4823.59.4040; 5508.10.0000; 8213.00.9000; 9505.90.4000; 9603.90.8050; 9609.10.0000; 9611.00.0000; 9612.20.0000

Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center, Suite 3371
New York, New York 10048

RE: "Bunny Bonanza 19 Piece Activity Set;" Not Constructional Toy; Not GRI 3 Set

Dear Mr. Epstein:

This letter is in response to your request of November 23, 1994, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an article identified as a "Bunny Bonanza 19 Piece Activity Set," imported from Taiwan. A sample was submitted with your inquiry.


The article, identified by item no. 16201, is said to contain the "materials and tools necessary for the construction and decoration of hanging paper Easter egg ornaments." It is composed of a container of white glue, 6 sheets of colored paper, a spool of polyester sewing thread, a scissors, a pack of confetti, a chenille twist tie, 5 colored pencils, 2 stampers, and an ink pad, all of which are imported in a decorative cardboard box which, itself, is within a clear plastic carrying case with a handle. The retail package, which is suitable for direct sale without repacking, measures approximately 8 inches in length by 5 inches in height by 2 inches in depth.


Whether the article containing multiple components is more properly classified in subheading 9503.30.0020, HTSUSA, the provision for "Other toys...and accessories thereof: Other -2-
construction sets and constructional toys, and parts and accessories thereof, Other;" or in the subheadings applicable to the individual items.


Classification under the HTSUS 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 HTSUS by offering guidance in understanding the scope of the headings and GRIs.

Heading 9503, HTSUS, provides for "Other toys...and accessories thereof," 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 ENs to chapter 95 indicate that a toy is an article designed for the amusement of children or adults. The ENs to heading 9503 indicate that, among other toys, the heading covers "[c]onstructional toys (construction sets, building blocks, etc.)."

You maintain that this article is a constructional toy, in that it provides individuals with the ability to amuse themselves by building and uniquely decorating their own paper Easter egg ornaments, which can then be hung on Easter trees during the Easter holiday. To support your claim, you cite to New York Ruling Letters (NYRLs) 873566 and 878176, issued May 11 and October 6, 1992, respectively, in which articles composed of fabrics and other materials, along with the instructions to assemble imaginative designs and objects, were classified in subheading 9503.30.8000 (now 9503.30.0020), HTSUSA.

Although the subject article consists of numerous materials, some of which manipulate and change the other materials, there are no instructions, drawings, etc., to indicate how an Easter ornament, or any other product, would be constructed. The colored paper - which is quite thin and flimsy - would appear to be the main building material. Although most of the other components are capable of affecting the paper, there is no evidence as to how the items interrelate to provide amusement through the construction of a product. The article is therefore not classifiable as a constructional toy. It cannot be classified by reference to GRI 1 because the components are classifiable in the different headings listed below. -3-

COMPONENTS HTSUS HEADINGS glue 3506 carrying case 4202 decorative box 4819 colored paper 4823 sewing thread 5508 scissors 8213 confetti 9505 chenille tie 9603 colored pencils 9609 stampers 9611 ink pad 9612

In pertinent part, GRI 2(b) states that:

[t]he classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

GRI 3(a) directs that the headings are regarded as equally specific when each heading refers to part only of the items in a set put up for retail sale. Although the subject article consists of components put up for retail sale, it may not comprise a set. Explanatory Note X to GRI 3(b), indicates that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

As previously noted, the subject goods meet criteria (a) and (c). With regard to criterion (b), we have found that the components are not put up together to meet the specific activity of constructing Easter ornaments. We further find that the coloring, stamping, cutting, gluing, and/or stringing of paper is not a specific activity. The items meet no more particular a need when put up together than if sold separately at retail. Thus, the goods do not comprise a set and must be classified in the subheadings applicable to the individual items. -4-


The components comprising the article identified as the "Bunny Bonanza 19 Piece Activity Set," item no. 16201, are separately classifiable under the specific subheadings provided below:

The container of white glue is classified in subheading 3506.10.1000, HTSUSA, the provision for "Prepared glues...: Products suitable for use as glues...not exceeding a net weight of 1 kg.: Animal glue, including casein glue, but not including fish glue." The applicable duty rate is 7.1 percent ad valorem.

The plastic carrying case is classified in subheading 4202.12.2085, HTSUSA, the provision for "Trunks, suitcases, vanity cases...holsters and similar containers;...: Trunks, suitcases, vanity cases...and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics, Other: Other." The applicable duty rate is 20 percent ad valorem.

The decorative cardboard box is classified in subheading 4819.10.0040, HTSUSA, the provision for "Cartons, boxes, cases...of a kind used in offices, shops or the like: Cartons, boxes and cases, of corrugated paper or paperboard, Other." The applicable duty rate is 2.5 percent ad valorem.

The colored paper is classified in subheading 4823.59.4040, HTSUSA, the provision for "Other paper...: Other paper...of a kind used for writing, printing or other graphic purposes: Other: Other, Other." The applicable duty rate is 2.7 percent ad valorem.

The spool of polyester sewing thread is classified in subheading 5508.10.0000, HTSUSA, textile category 200, the provision for "Sewing thread of man-made staple fibers, whether or not put up for retail sale: Of synthetic staple fibers." The applicable duty rate is 12.8 percent ad valorem.

The scissors is classified in subheading 8213.00.9000, HTSUSA, the provision for "Scissors...and blades and other base metal parts thereof: Valued over $1.75/dozen: Other (including parts). The applicable duty rate is 9.3 cents each plus 9.3 percent ad valorem.

The confetti is classified in subheading 9505.90.4000, HTSUSA, the provision for "Festive, carnival or other entertainment articles...: Other: Confetti, paper spirals or streamers...parts and accessories thereof." The applicable duty rate is free. -5-

The chenille twist tie is classified in subheading 9603.90.8050, HTSUSA, the provision for "Brooms, brushes...: Other: Other, Other." The applicable duty rate is 5 percent ad valorem.

The colored pencils are classified in subheading 9609.10.0000, HTSUSA, the provision for "Pencils (other than those pencils of heading 9608)...: Pencils and crayons, with leads encased in a rigid sheath." The applicable duty rate is 14 cents per gross plus 4.3 percent ad valorem.

The stampers are classified in subheading 9611.00.0000, HTSUSA, the provision for "Date, sealing or numbering stamps and the like...designed for operating in the hand...." The applicable duty rate is 4.8 percent ad valorem.

The ink pad is classified in subheading 9612.20.0000, HTSUSA, the provision for "Ink pads." The applicable duty rate is 6.3 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director

Previous Ruling Next Ruling

See also: