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 > 1996 NY Rulings > NY 818287 - NY 818390 > NY 818339

Previous Ruling Next Ruling
NY 818339

January 29, 1996

CLA-2-95:RR:NC:FC:224 818339


TARIFF NO.: 9503.41.0010; 9503.49.0020; 4202.92.4500

Cindy Hazlett
Applause Inc.
6101 Variel Ave.
PO Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of toys in bags from China.

Dear Ms. Hazlett:

In your letter dated January 17, 1996, you requested a tariff classification ruling.

The merchandise consists of toys representing animals or creatures. The toys are either stuffed or molded plastic and are variously two to six inches in height. Toys of one character category are each packaged for sale at retail in polyvinyl chloride (PVC) bags equipped with zippered openings and carrying straps. Thus, the two samples submitted to us consist of six stuffed toy Sesame Street characters in one PVC bag and six molded plastic Disney characters in a differently shaped PVC bag. The PVC bags are of a kind similar to those items sold at retail and used as travel bags.

Classification under the Harmonized Tariff Schedule of the United States Annotated (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 (EN) 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.

The two submitted samples cannot be classified by reference to GRI 1 because they each consist of individual components that are classifiable in different headings of the tariff. The animal figures are classifiable in heading 9503, HTSUSA, as toys. The plastic bag is classifiable in heading 4202, HTSUSA, as a traveling bag. We must now determine if the articles are classified as sets, or whether its components are separately classifiable.

While the toy component of each article is designed to be a plaything for amusement, the plastic bag component serves a different need which is to collect, organize, transport, and store the toy components with which it is entered. Explanatory Note X(b) to GRI 3(b), the next basis of classification, states that:

For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

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

The bag and its toy components are not mutually complementary, not adapted to one another, and are not put up to meet one particular need or carry out a specific activity. Thus, the goods do not comprise a set.

We also note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:

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 article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

It is the case or container itself which must be specially shaped or fitted to contain a specific set of articles. We do not regard either sample plastic bag as one that is specially shaped or internally fitted to accommodate the toys, and find that GRI 5(a) does not operate to make the container classifiable with its toy contents. Therefore, each individual component, including the container, is separately classifiable.

The applicable subheading for the stuffed Sesame Street toy figures will be 9503.41.0010, HTSUSA, which provides for "Toys representing animals or non-human creatures...: Stuffed toys and parts and accessories thereof." The rate of duty will be free.

The subheading for the plastic toy Disney characters will be 9503.49.0020, HTSUSA, which provides for "Toys representing animals or non-human creatures...: Other, toys not having a spring mechanism." The rate of duty will be free.

The applicable subheading for the carry bag will be 4202.92.4500, HTSUSA, which provides for . The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-466-5475.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: