CLA-2 CO:R:C:G 085020 JBW
Brenda Jacobs, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C.
1707 L Street, N.W.
Washington, D.C. 20036
RE: Minnie Mouse Looking Pretty Set
Dear Ms. Jacobs:
This ruling letter is in response to your inquiry of
June 30, 1989, on behalf of K Mart Corporation, regarding
classification of the "Minnie Mouse Looking Pretty Set" under the
Harmonized Tariff Schedule of the United States Annotated
The "Minnie Mouse Looking Pretty Set," number 6086,
consists of the following: a 43 centimeter pink bead necklace
on a string with a plastic face in the form of Disney's Minnie
Mouse; an 18 centimeter pink bead bracelet on a string with a
plastic Minnie Mouse face; a pink plastic ring with a Minnie
Mouse face; a pink plastic comb, 6.5 centimeters in length, with
a Minnie Mouse handle; and pink plastic hand mirror, 13
centimeters in length, with a picture of Minnie Mouse and the
caption "Totally Minnie." These items are packaged together in a
blister pack for retail sale. The suggested age for use is three
years and over.
What is the classification of a collection of items
consisting of a plastic "Minnie Mouse" necklace, bracelet, ring,
comb, and hand mirror under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's.
Subheading 9503.70, HTSUSA, provides for other toys,
put up in sets. The Explanatory Notes, which provide the
official interpretation of the HTSUSA at the international level,
state that collection of articles, which are put up in a form
clearly identifying the use of articles as toys, are classified
in Chapter 95, even if the articles, if presented separately,
would not be classified as toys.
A toy is an object designed for the amusement of a
child or an adult. The purpose of a toy is to give the enjoyment
of a plaything and generally carries little or no utilitarian
value. The use of a toy can be active, where the toy is manually
manipulated, but may also be passive, where the toy is worn.
United States v. Topps Chewing Gum, Inc., 440 F.2d 1384, 1385
The items in the "Minnie Mouse Looking Pretty Set,"
although classifiable in different chapters other than Chapter
95, are put up in a manner indicating their use as toys. The
jewelry, mirror, and comb are designed for amusement as
playthings, through the process of dressing up and wearing the
jewelry. Although the jewelry may be used as objects of personal
adornment, the combination of the imitation jewelry items with
the comb and mirror suggests play. In other words, the use of
the jewelry as an object of personal adornment is secondary to
the play value of the items.
The "Minnie Mouse Looking Pretty Set" is classified
under subheading 9503.80.70, HTSUSA, as other toys, put up in
sets. The duty is 6.8 percent ad valorem.
John Durant, Director
Commercial Rulings Division