HQ 083229

January 24, 1989

CLA-2 CO:R:C:G 083229 SM

CATEGORY: Classification

TARIFF NO.: HTSUS 9503.70.80

Mr. Daniel Ranier

Director, International Trade Affairs

Hasbro

32 West 23rd Street

New York, NY 10010

RE: Tariff classification of children\'s dress-up sets

Dear Mr. Ranier:

Your letter of March 8, 1988, addressed to our New York

office requesting a tariff classification ruling for chil-

dren\'s dress-up sets has been referred to this office for

reply.

FACTS:

The merchandise, to be imported from China or Hong Kong,

is a line of various articles packaged together and sold under

the name \"Getting Pretty.\" In general, each package contains

imitations of adult wearing apparel together with additional

nonapparel articles. Each allows a small girl, in the 3 to 6x

size range, to dress up and play-act a particular role, such

as a starlet, a princess, a model, or a bride.

A sample of one of the \"Getting Pretty\" packages, the

\"Starlet,\" was submitted. It includes the following articles:

an extremely short knit strapless dress, of sorts, with

iridescent ruffles, two elasticized iridescent sleeve puffs, a

string of beads, a pair of clip-on earrings, and a toy plastic

microphone.

You state that the various packages are marketed year-

round. They are designed to provide children with props for

play and have no other function than to provide amusement.

Your position is that they are classifiable as toys.

ISSUE:

Are the \"Getting Pretty\" packages classified as toys,

and if not, how are they classified?

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LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of

the United States Annotated (HTSUSA) is in accordance with the

General Rules of Interpretation (GRI\'s). 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.

Heading 9503, HTSUSA, provides for \"other\" toys, i.e.,

those not covered by heading 9501, for wheeled toys designed

to be ridden; or heading 9502, for dolls.

The Explanatory Notes, the official interpretation of

the HTSUSA at the international level, for heading 9503,

HTSUSA, state that while certain toys may be capable of

limited use, they are generally distinguishable by their size

and limited capacity from the \"real\" article. They go on to

say that collections of articles, the individual items of

which, if presented separately, would be classified elsewhere,

are classifiable as toys when put up in a form clearly indi-

cating their use as toys. Sewing and chemistry sets are given

as examples of the latter, though toy collections are clearly

not limited to these.

The term toy is not defined in the tariff. However, 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 de-

signed for amusement. The notes state further that articles

of Chapter 95 \"may, in general, be made of any material

. . . .\"

The verb design means: \"3(f). to plan or produce with

special intentional adaptation to a specific end\--used in pas-

sive or participial form.\" Webster\'s Third New International

Dictionary of the English Language Unabridged. Thus the term

designed \[participial form\] for in the interpretation of toys

indicates that the use of an article should be considered when

classification as a toy is proposed. We assume that in most

cases an article will be used in accordance with the end for

which it was produced.

Additional U.S. Rule of Interpretation 1(a), HTSUSA,

provides that, absent special language to the contrary:

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a tariff classification controlled by use (other than

actual use) is to be determined in accordance with the

use in the United States at, or immediately prior to,

the date of importation, of goods of that class or kind

to which the imported goods belong, and the controlling

use is the principal use\[.\]

Thus we must determine whether the dress-up sets are princi-

pally used as toys. We will consider the goods themselves,

the manner in which they are advertised and sold, and any

other pertinent information available. We interpret principal

use to be that use exceeding any other.

The dress-up articles are sized to fit preschool girls.

They are meant to be incorporated into a well-known children\'s

play activity popular with that age group, dressing up. They

are not associated with holidays or special occasions but are

marketed year round for play use at any time. The included

textile articles are not of types normally worn by children as

clothes. Nor is jewelry of the included types appropriate for

use by children except for play. The imitation microphone is

also useless except as a toy.

Customs\' attention has been invited to the results of a

survey, taken by another seller of similar merchandise, among

purchasers of its dress-up packages. The survey attempted to

determine whether the product was used as a toy or as regular

clothing worn outside the house. Approximately 58 percent of

the questionnaires sent out resulted in responses that were

tabulated. The responses indicated that in most cases the

merchandise was purchased for a child by her mother (69 per-

cent); that most mothers considered the product primarily a

toy for dress-up play rather than \"real\" garments and acces-

sories to be worn outside of the house (92 percent); that most

mothers thought their girls also considered the product a toy

for dress-up play (79 percent); and that most girls used the

product at home or at a friend\'s house rather than to wear

when going out of the home (94 percent).

We conclude that the \"Getting Pretty\" packages are of

limited use other than as toys and are readily distinguishable

by their size and limited capacity from real microphones or

children\'s clothes and jewelry. They are packaged and sold as

toys, and are so perceived by consumers.

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HOLDING:

The \"Getting Pretty\" sets are classified under subhead-

ing 9503.70.80, HTSUSA, which provides specifically for other

toys, put up in sets or outfits.

Sincerely,

John Durant, Director

Commercial Rulings Division

6cc: Area Director of Customs

New York Seaport Area

cc: Legal Reference Section

cc: CITA

cc: NIS Alice Wong

cc: Phil Robins