HQ 958260

February 12, 1998

CLA-2 RR:CR:GC 958260 RC

CATEGORY: Classification

TARIFF NO.: 5808.10.30; 9503.90.70

Port Director of Customs

c/o Chief, Residual Liquidation and Protest Branch

511 NW Broadway, Room 0198

Portland, Oregon 97209

RE: Protests 2904-95-100140 and 2904-95-100143, slot-car items;

string

Dear Sir:

This is our decision concerning Protests 2904-95-100140 and

2904-95-100143, timely filed June 13, 1995, against your decision

in the classification under the Harmonized Tariff Schedule of the

United States (HTSUS) of slot-car items and string. The

protestant submitted various toy items alleged to represent the

items protested, except for the pieces of string.

FACTS:

The submitted items consist of various pieces of track with

two lanes, slot-cars, guard railing, ramps, controllers, etc.

Various entries refer to invoices for lengths of string. The

protestant claims that the items fall into subheading 9504.90.40,

HTSUS, as \"Other 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: Game machines, other than coin-

or token-operated; parts and accessories thereof.\" You

classified the items in subheading 9503.90.70, HTSUS, as \"Other

toys; reduced-size (\"scale\") models and similar recreational

models, working or not; puzzles of all kinds; and accessories

thereof, Other, Parts and accessories.\" You classified the

string in subheading 5808.10.30, HTSUS, the provision for \"Braids

in the piece; ornamental trimmings in the piece, without

embroidery, other than knitted or crocheted; tassels, pompons and

similar articles: Braids in the piece: Other.\"

ISSUE:

Whether the items are classifiable as other toys in heading

9503, HTSUS, or as parts and accessories to games in heading

9504, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with

the General Rules of Interpretation (GRIs). 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 GRIs may then

be applied.

The Harmonized Commodity Description and Coding System

Explanatory Notes (ENs) constitute the official interpretation of

the Harmonized System. While not legally binding, and therefore

not dispositive, the ENs provide a commentary on the scope of

each heading of the Harmonized System and are thus useful in

ascertaining the classification of merchandise under the System.

Customs believes the ENs should always be consulted. See, T.D.

89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

EN 95.04, at page 1714, states that the heading covers:

\(9\) Sets comprising slot-racing motor cars with

their track layouts, having the character of

competitive games.

After reviewing samples (without string) and additional

general product information submitted by the protestant, we find

that the items at issue are not adequately identifiable as

belonging to a particular set. The protestant carries the burden

of proof with respect to demonstrating that items belong to a set

or are so dedicated for use as to constitute parts and

accessories to a set. The protestant has not supplied Customs,

as requested, with a parts list or similar information that would

identify the protested items as parts and accessories to a

specific slot car set. None of the items have been identified by

the protestant as belonging to a particular set. Consequently,

the various toy items are properly classified in subheading

9503.90.70, HTSUS.

HOLDING:

The imported items, excluding the string, are classifiable

in subheading 9503.90.70, HTSUS, as \"Other toys; reduced-size

(\"scale\") models and similar recreational models, working or not;

puzzles of all kinds; and accessories thereof, Other, Parts and

accessories,\" dutiable at 6.8 percent ad valorem (1993). The

string is classified in subheading 5808.10.30, HTSUS, the

provision for \"Braids in the piece; ornamental trimmings in the

piece, without embroidery, other than knitted or crocheted;

tassels, pompons and similar articles: Braids in the piece:

Other,\" dutiable at 8.4 percent ad valorem (1993).

You are instructed to deny the protest in full. A copy of

this decision should be attached to the Customs Form 19 and

provided to the protestant as part of the notice of action on the

protest.

In accordance with Section 3A(11)(b) of Customs Directive

099 3550-065, dated August 4, 1993, Subject: Revised Protest

Directive, this decision should be mailed by your office to the

protestant no later than 60 days from the date of this letter.

Any reliquidation of the entries in accordance with the decision

must be accomplished prior to mailing of the decision. Sixty

days

from the date of the decision, the Office of Regulations and

Rulings will take steps to make the

decision available to Customs personnel via the Customs Rulings

Module in ACS, and to the public via the Diskette Subscription

Service, the Freedom of Information Act, and other public access

channels.

Sincerely,

John Durant, Director

Commercial Rulings Division