CLA-2 CO:R:C:F 951190 STB
TARIFF No.: 9502.10.2000
Mr. Fermin Cuza
Director, International Trade Affairs
Mattel, Inc.
333 Continental Boulevard
El Segundo, CA 90245-5012
RE: "My Bundle Baby": Essential Character Determination, Doll vs.
Bundle
Dear Mr. Cuza:
This letter is in response to your inquiry of February 25,
1992, requesting the tariff classification of an item that
Mattel, Inc. is considering importing and marketing as "My Bundle
Baby." A sample was submitted with your inquiry.
FACTS:
The sample consists of two stuffed dolls representing twin
babies (in many instances only one doll will be included) retail
packed with a "bundle" which is a toy version of a baby carrier.
The dolls are approximately 10-1/4 inches or 26 centimeters
in height and are sold pre-dressed in textile clothing. Some of
the dolls are provided with outward navels and some with inward
navels. All of the dolls have heart shaped marks on the cheeks
which change to stars when warmth is applied; the box instructs
children to kiss the heart to view the effect. Additionally, the
application of warm water will cause the eyes of the doll to
appear to close and cold water will cause the eyes to reopen.
Some of the dolls are designed to represent boys and some to
represent girls.
The carrier contains a permanently affixed mechanism which
provides the sound of a heart beat and the kicking motion of a
child. The sound and movement are activated only by a switch
connected to the mechanism; there is no sound or movement except
when this switch is activated. The carrier is fitted with arm
straps which permit it to be worn either behind or in front of
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the child. According to the marketing material, the carrier with
the doll(s) inside is to be worn primarily to the front so that
the child can pretend to be pregnant. The heartbeat and kicking
motion, when activated, are to accentuate this play activity. An
additional aspect of this play activity, as marketed by Mattel,
is the surprise that the child experiences after buying the
merchandise in discovering whether the carrier contains a boy
doll, a girl doll, or twins. Because the packaging does not
reveal the sex or number of the babies, the user of the
merchandise experiences this surprise only once, and that is when
the package and carrier are opened for the first time, after
purchase.
In addition to the sample, you also submitted, attached to a
cover letter dated March 6, 1992, various documents to support
your contention that the merchandise should be classified as
dolls. These include the following: 1. A letter from a large
chain toy store referring to "My Bundle Baby" as a doll, 2.
Several quotes from national news sources referring to the
merchandise as a doll and 3. Quotes from mothers and little girls
obtained from a marketing research study of the merchandise which
you contend supports your position that consumers see this
product as a doll.
ISSUE:
Whether the essential character of "My Bundle Baby" is
provided by the dolls or the carrying pouch?
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 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 GRI's may
then be applied. The Explanatory Notes (EN's) 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 GRI's.
In this instance, the merchandise consists of several items
packaged together for retail sale and thus may constitute a set.
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With particular regard to the classification of items put up in
sets for retail sale, GRI 3(b) provides in part that:
[G]oods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is applicable.
In order to classify the subject merchandise, it must first
be determined if the goods constitute a set, then, if so, which
component imparts the essential character to the set. As to the
preliminary issue, the EN's, which constitute the official
interpretation of the HTSUSA at the international level, state in
Note X to Rule 3(b) that the term "goods put up in sets for
retail sale" means goods which:
(a) consist of at least two different articles
which are, prima facie, classifiable in different
headings...;
(b) consist of products or articles put up together
to meet a particular need or carry out a specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking....
We find that the items packaged together in this instance
satisfy the above criteria and thus constitute a set. The dolls
are classifiable in heading 9502, HTSUSA, the provision for dolls
and the bundle is classifiable in heading 9503, HTSUSA, the
provision for other toys. The dolls and other items are put up
together to enable the user to carry out the specific activity of
pretending to be pregnant and basically to provide another way of
playing with and transporting the dolls. The items are put up in
a manner suitable for sale directly to users without repacking.
Having determined that this merchandise constitutes a set,
we next discuss the essential character question. Explanatory
Note VIII to GRI 3(b) provides the following guidance for
determining essential character:
The factor which determines essential character
will vary as between different kinds of goods.
It may, for example, be determined by the nature
of the material or component, its bulk, quantity,
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weight or value, or by the role of a constituent
material in relation to the use of the goods.
It is our determination that the essential character of this
merchandise is imparted by the dolls. This is merchandise whose
basic nature is that of doll merchandise; it is part of "The
Magic Nursery" series which is centered on dolls. "My Bundle
Baby" will be displayed in the doll section of toy stores as are
the other items of the series. The "bundle" or carrier will not
be sold separately.
The dolls provide the central role in the use of this
merchandise. The carrier and mechanism are only another way to
present and play with the dolls. The heartbeat and kicking
simulations, which operate on batteries, only occur when the
mechanism is activated. There will be many occasions, especially
after the novelty of the mechanism has dissipated, that the user
will play with the dolls and only use the bundle, if at all, as a
carrier for the dolls. The dolls, then, are apt to provide
greater prolonged play value than does the bundle with mechanism.
The additional documents which you submitted, described supra,
demonstrate that most individuals viewing and using this
merchandise consider the dolls to be the principal items in the
set. The dolls themselves are of a fine, attractively finished
quality and have the several special features previously noted,
i.e., the changing heart-shaped marks, the eyes that appear to
open and close, and the different navels.
The dolls are the "draw" which motivates the consumer to buy
the merchandise. Although the dolls themselves are not visible
in the packaging, it is made clear on the packaging that a doll
or dolls will be included in the set. The only reason that the
dolls belonging to specific packages are not themselves visible
is the "surprise factor", i.e., to surprise the consumer as to
whether a boy, girl, or twins will be in the box. The fact that
emphasis is placed on the initial surprise factor as it relates
to the dolls further accentuates the importance of the dolls to
the merchandise.
The determination that the dolls impart the essential
character to the sample "My Bundle Baby" set is in accord with
New York Ruling Letter (NYRL) 859519, dated January 25, 1991,
concerning merchandise marketed as "Newborn Magic Bottle Baby."
In that instance, Customs ruled that the doll constitutes the
essential character of a set that includes, among other items, a
doll and a battery operated bottle that produces electronic
sounds of a baby's burp, giggle, cry and drinking sound.
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HOLDING:
The merchandise marketed as "My Bundle Baby" is classified
in subheading 9502.10.2000, HTSUSA, the provision for dolls
representing only human beings and parts and accessories thereof,
dolls, whether or not dressed, stuffed. The merchandise is
subject to duty-free treatment under the temporary provisions of
subheading 9902.95.01, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division