Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of toys, jacks and chalk from China.
Dear Ms. Aldinger:
In your letter dated November 15, 2005, you requested a tariff classification ruling.
You submitted the “Branded 3 Part Fun Set” identified as assortment number 943141, which is being returned upon your request. The assortment consists of a Dora the Explorer( Play Set, a Disney Princess Fun Set, and a Disney Pooh Fun Set, which all contain a paddle ball, a toy jump rope and a set of jacks, and a SpongeBob Squarepants( Play Set, which contains a paddle ball, a toy jump rope and yellow and red chalk.
The jump rope in each play/fun set measures approximately 7 feet in length and is made of colored cord. The handles are made of plastic and decorated with images of “Dora”, SpongeBob, Winnie the Pooh, Snow White, etc. The construction, marketing and packaging of these jump ropes are indicative of the class or kind of jump ropes classifiable as toys in Heading 9503 of the Harmonized Tariff Schedule of the United States (HTS).
The set of jacks in the “Dora”, “Pooh” and “Princess” play/fun sets consists of a colored rubber ball that measures approximately 1 inch in diameter and 7 plastic jacks of assorted colors. A jack is a six-pointed object that is used as a game piece and tossed, caught, and moved in the game of "jacks."
The paddleball in all the play/fun sets consists of a wooden paddle approximately 10” in length with a 1” diameter ball affixed to its center via an elasticized cord. In use, one attempts to continuously hit the ball with the paddle as the ball springs back.
Although these articles are packaged together as “play/fun sets”, they are not considered sets for Customs’ purposes. Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). 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. Where goods cannot be classified solely on the basis of GRI 1, HTSUS, and if the headings or notes do not require otherwise, the remaining GRIs 2 through 6, HTSUS, may be applied. Since the ”Branded 3 Part Fun Set” assortment is comprised of different articles, GRI 3 is applicable. Its relevant portions read as follows:
The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods . . . those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete description of the goods.
Mixtures, composite goods consisting of different materials or made up of different components, and goods 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.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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.
The ”Branded 3 Part Fun Set” assortment is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. The Dora the Explorer( Play Set, Disney Princess Fun Set, and the Disney Pooh Fun Set all contain a paddle ball, a toy jump rope and a game of jacks. Playing paddle ball, jumping rope and playing a game of jacks are separate activities independent of one another. Likewise, playing paddle ball, jumping rope or drawing with chalk are all separate activities independent of one another when using the contents of the SpongeBob Squarepants( Play Set. Therefore, the contents must be classified in their own respective tariff headings.
The applicable subheading for the toy jump ropes and toy paddle balls will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
The applicable subheading for the games of jacks will be 9504.90.9080, HTS, which provides for “Articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof: Other: Other…Other.” The rate of duty will be Free.
The applicable subheading for the chalk will be 9609.90.8000, HTS, which provides for "Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalks…Other: Other." The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.
Robert B. Swierupski