CLA-2 CO:R:C:G 082974 KWM
Mr. Chuck Huettner
J.W. Hampton, Jr. & Co., Inc.
New York, New York 10279
RE: American Girl Heart Jewelry and Make Up
Your item number: A-82
Dear Mr. Huettner:
This letter is in response to your inquiry dated August 24,
1988, requesting tariff classification of "toy make up kits."
Your letter and a sample of the goods have been forwarded to us
by our New York office for a classification ruling.
The sample submitted with your letter is a group of items,
consisting of nine (9) individual pieces of toy make up and
grooming products. Included are a comb, brush, lipstick (2
pieces), eye shadow, mirror, perfume bottle, nail polish and
compact. All of the items are, by their appearance, intended for
use as toys, although the brush, comb and mirror might be used in
a limited functional capacity.
The pieces are made entirely of plastic, some items having
flower motif decals adhered to them. The items are packaged and
sold as a single unit in a "blister pack".
How are these items classified under the Harmonized Tariff
Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). 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 relevant
Section or Chapter Notes.
At the outset, it seems obvious that the merchandise
submitted in this case is a toy. The size and appearance of the
individual pieces, coupled with the fact that they are replicas
of genuine make up products, all point to that conclusion. Toys
are classified in headings 9501 through 9503. Specifically,
subheading 9503.70, HTSUSA, provides for other toys put up in
sets and would appear to include these goods. The question in
this case is whether or not this merchandise is considered a
"set" as that term is used in 9503.70, HTSUSA.
The relevant Legal Notes do not address the scope of the
term "set" in 9503.70, HTSUSA. The Explanatory Notes indicate
that the heading is intended to cover all toys not included in
the other "toy" headings, and enumerates a number of different
types of toys that would fall within heading 9503, HTSUSA. The
Notes go on to state, in relevant part, that:
Certain of the above articles (toy arms, tools,
gardening sets, tin soldiers, etc.) are often put up in
Certain toys (e.g., electric irons, sewing machines,
musical instruments, etc.) may be capable of a limited
"use"; but they are generally distinguishable by their size
and limited capacity from real sewing machines, etc.
Each paragraph explains, to an extent, what may constitute a
"set." The first paragraph indicates that groups or collections
of toys may constitute a set. This type of set would be composed
of individual pieces, all of which would be classified
individually as toys. The second paragraph indicates that items
with a limited functional "use" may still be considered toys, and
may be included individually within the headings, as well as in
In the instant case, it is the opinion of this office that
each piece in the sample is considered a "toy" for classification
purposes. Most of the items are clearly toys, while others, like
the comb and brush, have a limited use, but are still considered
"toys". The sample merchandise is therefore, in our opinion, a
collection of toys put up in a set.
The sample merchandise, referred to "toy make up kits" is
classifiable under subheading 9503.70.8000, HTSUSA, as other
toys, put up in sets, other, other", with duty at the rate of
6.8% ad valorem.
John Durant, Director
Commercial Rulings Division