CLA-2 RR:TC:MM 959401 JRS
Mr. Mike Penuelas
Due International, Inc.
19300 South Hamilton Ave., Suite 220
Gardena, CA 90248
RE: Accessories for "Just Bead It! Fusion Beads Activity Sets"
kit and "Just Bead It! Fusion Beads Hair Accessories" kit;
heading 9305, other toys, put up in sets or outfits, and
parts and accessories thereof; Note 3 of Chapter 95, HTSUS;
Subheading EN of Subheading 9305.70.00, HTSUS; PD A82655;
NYRL 851970; NYRL 817691; NYRL B80233
Dear Mr. Penuelas:
This is in response to your letter to the Area Director of
Customs, New York Seaport, dated June 3, 1996, on behalf of your
client, Noteworthy, a division of Papermates, Inc., concerning
the classification under the Harmonized Tariff Schedule of the
United States (HTSUS) of accessories for "Just Bead It! Fusion
Beads Activity Sets" and refills for "Just Bead It! Fusion Beads
Hair Accessories" kit made in China. Your letter and the samples
were forwarded to our office for response. We regret the delay.
FACTS:
The two sample packets are small retail-packaged sealed
plastic bags stapled to cardboard holders, and are suitable for
direct sale without repacking. The first packet referred to as
"Everyday" consists of a magnet, a photoframe, a key ring, 8mm
jumpring, and a suction cup. The following verbiage, "Just Bead
It! ," "400 Count Fusion Beads," and "Accessories," appears on
the cardboard holder. The second packet referred to as "Jewelry"
consists of a 29-inch long elastic cord, 89-inch long fabric
cord, 4 (10 mm) jumprings, a metal pin back, 2 small metal
barrettes, and 2 cushioned metal earclips. The language on the
cardboard holder specifically references, "Just Bead It! ," "400
Count Fusion Beads," and "Refill." The kits are intended for
children (ages 3 and up).
The articles are described as refills or accessories to the
merchandise in Port Decision (PD) A82655, dated April 16, 1996,
which classified the "Just Bead It! Fusion Bead Activity Set,"
the "Just Bead It! Fusion Bead Hair Accessories" and "Just Bead
It! Fusion Bead Jewelry Making" kits as other toys, put up in
sets or outfits, and parts and accessories thereof: other: other
under subheading 9503.70.0030, HTSUS. The craft kits of PD
A82655 serve as an introduction for young children to the basic
skills of creating decorative everyday articles, hair ornaments
and jewelry making, respectively.
ISSUE:
Whether the accessories or refills to the "Just Bead It!
Fusion Bead" kits are properly classified under subheading
9503.70.00, HTSUS.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In the event that a good cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI's may then be applied.
The articles, in issue, are additional replacement materials
for the three-above mentioned "Just Bead It! Fusion Bead" kits
of PD A82655. The two samples each consist of an array of
components that could be separately classifiable in various
headings. For example, "Everyday" includes such headings as 8505
(magnet), 4823 (photoframe), and 7623 (keyring and jumpring).
"Jewelry" includes six items which each fall under headings 5604
(elastic cord), 5607 (fabric cord), 7326 (jumprings), 8308 (pin
back), 9615 (barrettes), and 7117 (earclips).
Upon considering whether any one heading would accommodate
these components, we look to heading 9503, HTSUS, which provides
for "[o]ther 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. It has been Customs consistent
position that toys should be designed and used principally for
amusement. See HRL 950700 (August 25, 1993).
Chapter 95, note 3, HTSUS, states that: [s]ubject to note 1
above, part and accessories which are suitable for use solely or
principally with articles of this chapter are to be classified
with those articles (emphasis added).
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to the HTSUS, although not dispositive,
provides guidance in understanding the scope of the headings and
GRIs in the proper interpretation of the HTSUS. See T.D. 89-90,
54 FR 35127, 35128 (August 23, 1989).
The ENs to heading 9503 indicate that "[c]ollections of
articles, the individual items of which if presented separately
would be classified in other headings in the Nomenclature, are
classified in this Chapter when they are put up in a form clearly
indicating their use as toys (e.g., instructional toys such as
chemistry, sewing, etc., sets)." The "Subheading Explanatory
Note" to Subheading 9503.70 states, in pertinent part that,
subject to substantiated classification in heading 95.03 and for
the purpose of the subheading, "[s]ets" are two or more different
types of articles (principally for amusement), put up in the same
packing for retail sale without repacking. Simple accessories or
objects of minor importance intended to facilitate the use of the
articles may also be included."
In PD A82655, Customs found that the three articles are
craft kits put up in a manner that would indicate its use as a
toy. Generally, such craft kits have been considered
"educational toys" classifiable under Chapter 95, as they are
principally used for the amusement of children. See HRL 958267
(May 21, 1996); NYRL B80233 (January 10, 1997); NYRL 817691
(January 22, 1996); NYRL 851970 (May 7, 1990). The instant
accessories or refills for the craft sets are packaged in retail-sized, sealed plastic bags and are sold as a combination for use
principally with the specific "Just Bead It! Fusion Beads" craft
sets.
Classification of the retailed packaged "refills" and
"accessories" for the "Just Bead It! Fusion Bead" kits are
specifically provided for in heading 9503. See Note 3 of Chapter
95, HTSUS; Subheading EN of Subheading 9305.70.00, HTSUS; PD
A82655. Since the HTSUS provision provides for the article as a
whole as "parts and accessories," it is classifiable at the GRI 1
level. We, therefore, find that the Fusion Beads' refills and
accessories are properly classified in subheading 9503.70.0030,
HTSUS, the provision for "Other toys: Other toys put up in sets
or outfits, and parts and accessories thereof: Other: Other."
HOLDING:
Under the authority of GRI 1, the small sealed retail-packaged bags labeled "refills" and "accessories" for the "Just
Bead It! Fusion Bead" kits are properly classified in subheading
9305.70.0030, HTSUS. Articles classified under this tariff
provision are free of duty.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division