HQ 083387
April 13 1989
CLA 2 CO:R:C:G 083387 SM
Ned H. Marshak, Esq.
Sharretts, Paley, Carter & Blauvelt
1707 L Street, N.W.
Washington, D.C. 20036
RE: Tariff classification of children's dress up outfits
Dear Mr. Marshak:
Your letter of January 11, on behalf of Tonka Corporation, requests a tariff classification ruling for certain merchandise known as "Dress 'n Dazzle" dress up outfits to be imported from China and Hong Kong.
FACTS:
The "Dress 'n Dazzle" line of merchandise is stated to consist of various articles including shawls, gloves, hats socks, purses, and belts to be worn by young girls for dress up play. Generally, they are of man made fiber. They are sold in retail boxes in various combinations. Two samples were submitted: the "Socks 'n Clips Dress 'n Dazzle" and the "Wraps 'n Gloves Dress'n Dazzle." "Socks 'n Clips" includes a pair of lacy "socks," with attached metallic silver laces for wrapping and tying around the ankle, and two clip on iridescent bows. "Wraps 'n Gloves" includes a pair of twelve button length gloves and a forty two by seven inch "shawl"
of satin on one side and iridescent fabric on the other. All the articles have attached a tiny plastic bow, the symbol of the "Dress 'n Dazzle" line. Advertising on the box and in the
accompanying literature states that the products help girls achieve a "grown up look" for "exciting dress up fun."
You believe that the merchandise is classifiable under subheading 9503.70.80, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a provision for toys put up in sets. You present the results of a survey of mothers of "Dress 'n Dazzle" owners.
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ISSUE:
Are the "Dress 'n Dazzle" articles classifiable as toys?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
Heading 9503, HTSUSA, provides for "other" toys, i.e., those not covered by heading 9501, for wheeled toys designed to be ridden; or heading 9502, for dolls.
The Explanatory Notes (EN), the official interpretation
of the HTSUSA at the international level, for heading 9503,
HTSUSA, state that while certain toys may be capable of
limited use, they are generally distinguishable by their size
and limited capacity from the "real" article. However, the
term toy is not defined in the tariff. The EN do state that
Chapter 95 "covers toys of all kinds whether designed for the
amusement of children or adults." Thus, toy is interpreted to
refer to an article designed for amusement. The EN state
further that articles of Chapter 95 "may, in general, be made
of any material . . . ."
The verb design means: "3(f). to plan or produce with
special intentional adaptation to a specific end used in pas
sive or participial form." Webster's Third New International
Dictionary of the English Language Unabridged. Thus the term
designed /participial form/ for in the interpretation of toys
indicates that the use of an article should be considered when
classification as a toy is proposed. We assume that in most
cases an article will be used in accordance with the end for
which it was produced.
Additional U.S. Rule of Interpretation 1(a), HTSUSA, provides that, absent special language to the contrary:
a tariff classification controlled by use (other than
actual use) is to be determined in accordance with the
use in the United States at, or immediately prior to,
the date of importation, of goods of that class or kind
to which the imported goods belong, and the controlling
use is the principal use/./
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Thus we must determine whether the dress up sets are of a class or kind of goods principally used as toys, i.e., to amuse. We will consider the goods themselves, the manner in
which they are packaged and sold, and any other pertinent information available. We interpret principal use to be that use exceeding any other.
The dress up articles, child sized versions of adult clothing, are made to fit young girls. They are not of types normally worn by children as clothes. They are not associated with holidays or special occasions. They are meant to be incorporated into a well known children's play activity, dressing up, allowing children to pretend that they are adults. They are thus similar to the many other articles classifiable as toys that consist of miniaturized and/or simplified
versions of adult equipment or paraphernalia intended for children's play. The package presents them as "dress up fun" articles, and specifies the age group for which they are intended. The dress up outfits appear, in fact, to have no other purpose or use than to provide amusement for children.
Customs' attention has been invited to the results of a survey of purchasers, most of them mothers of users, of the dress up products, conducted to determine whether the products
were used as toys or as usual clothing worn outside the house. Most of those responding answered that they considered the product primarily a toy for dress up play rather than "real"
garments and accessories to be worn outside of the house.
We think it reasonable to assume that the goods would be used in substantially the same manner by most girls. We conclude that the "Dress 'n Dazzle" packages are of limited use, if any, other than for amusement and are readily distinguishable by their nature "mink" stoles, formal gloves, etc. and size from true children's clothes and jewelry. They are packaged and sold as toys, and are so perceived by consumers.
HOLDING:
The "Dress 'n Dazzle" sets are classified under sub heading 9503.70.8000, HTSUSA, which provides specifically for other toys, put up in sets or outfits.
Sincerely,
John Durant, Director
Commercial Rulings Division