HQ 088663

June 3, 1991

CLA-2 CO:R:C:M 088663 NLP

CATEGORY: Classification

TARIFF NO.: 9503.70.80

Mr. James F. O\'Hara

Stein, Shostak, Shostak & O\'Hara

Suite 1240

3580 Wilshire Blvd

Los Angeles, CA 90010

RE: Toy Set; Modification of NY 859420

Dear Mr. O\'Hara:

This ruling is in response to your letter dated February 5,

1991, requesting a reconsideration of New York Ruling Letter (NY)

859420, dated February 1, 1991. A sample was submitted for our

examination.

FACTS:

The \"Wrestling Champion Medallion and Headband Set\"

consists of a large gold-colored plastic chain and medallion and

a textile headband made of 65 percent polyester and 35 percent

cotton knit. The medallion has the following words embossed on

it: \"Wrestling Champion\", \"Imperial Wrestling League\" and \"IWL\".

The headband has the initials \"IWL\" printed on it. These items

are packaged together in a blister pack for retail sale. The

instant item is marketed as a toy for children, ages 5 and up,

and will be sold in toy departments. On the back of the blister

package is a card designed to be cut out and used with a photo of

a child wearing the articles in the package.

NY 859420 classified the above items separately. The

plastic chain and medallion were classified in subheading

7117.90.50, HTSUSA, which provides for imitation jewelry, other,

other, valued over 20 cents per dozen pieces or parts. The

headband was classified in subheading 6117.80.0035, HTSUSA, which

provides for other accessories, of man-made fibers, other.

Attorneys for the importer argue that the instant product is

classifiable as other toys, put up in sets in subheading

9503.70.80, HTSUSA.

ISSUE:

Is the \"Wrestling Champion Medallion and Headband Set\"

classifiable in subheading 9503.70.80, HTSUSA, as other toys, put

up in sets.

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is

governed by the General Rules of Interpretation (GRI\'s). 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 to Heading 9503, HTSUSA, state

the following:

Collections 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.

In addition, the Explanatory Notes 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.

Various ruling support the classification of the instant

product in subheading 9503.70.80, HTSUSA, as other toys, put up

in sets. For example, HRL 085020, dated October 30, 1989, dealt

with the classification of the \"Minnie Mouse Looking Pretty Set\"

which consisted of a plastic \"Minnie Mouse\" necklace, bracelet,

ring, comb and hand mirror. These items were packaged together

in a blister package. This ruling held that the items, although

classifiable in different chapters other than Chapter 95, were

put up in a manner indicating their use as toys. Though the

jewelry could be used as objects of personal adornment, the

combination of the jewelry items with the comb and mirror

suggested play through the process of dressing up. The use of

the imitation jewelry as an object of personal adornment was

considered as secondary to the play value of the items. In

addition, NY 854456, dated August 7, 1990, dealt with the

classification of a combination of the following articles: ninja

kama knife, combat chuck, battle stars, dagger and textile

headband. These were packaged together as a set. This ruling

held that this collection of articles was classifiable in

subheading 9503.70.80, HTSUSA, as other toys, put up in sets.

The Wrestling Champion medallion and headband, although

classifiable in different chapters if imported separately, are

put up in a manner indicating their use as toys. Like the

products in the above cases, the products in this set are

intended to provide amusement to children through the age old

play activity of make believe and appealing to a child\'s sense of

imagination. In this case, the child would act out the role of a

champion wrestler. Moreover, like the plastic jewelry in HRL

085020, the plastic medallion, a large gold colored medallion

imprinted with the words \"Wrestling Champion, Imperial

Wrestling League\", is not jewelry that would be worn everyday by

a child and would be used when a child dressed up as a wrestler.

Therefore, like the jewelry in HRL 085020, the use of the

medallion as personal adornment would be considered secondary to

the play value of the items. The wrestling medallion and

headband collection would be classifiable in subheading

9305.70.80, HTSUSA.

Pursuant to the Directive of December 23, 1988, from the

Committee for the Implementation of Textile Agreements, textile

articles entered as components of sets require separate visas and

separate statistical reporting for quota purposes. However, a

subsequent telex issued by the Office of Trade Operations, United

States Customs Service, states that no separate visa requirements

or quota restraint levels are applicable to textile articles that

are classified in Chapter 95.

If a textile article is included as a component in a set

that is classified in Chapter 95, that component itself is

classified in Chapter 95. The textile headband included as a

component of the set under consideration is classified in Chapter

95\. Therefore, the textile headband is not subject to separate

visa requirements or to separate statistical reporting for quota

purposes.

HOLDING:

The \"Wrestling Champion Medallion and Headband Set\" is

classifiable in subheading 9503.70.80, HTSUSA, which provides for

other toys, put up in sets, other, other. The rate of duty is

6.8 percent ad valorem.

Sincerely,

John Durant, Director

Commercial Rulings Division