HQ 083279

February 20, 1990

CLA-2 CO:R:C:G 083279 KWM

CATEGORY: Classification

TARIFF NO.: 9503.70.8000

Mr. Bernard D. Liberati

Morris Friedman & Co.

320 Walnut Street

Philadelphia, Pennsylvania 19106-3883

RE: G.I. Joe Field Patrol and G.I. Joe Field Belt

Your item numbers: 61020 and 62815

Dear Mr. Liberati,

This letter is in response to your inquiries dated November

7, 1988, requesting tariff classification of toy army equipment.

Your letters and samples of the goods have been forwarded to us

by our New York office for a classification ruling.

FACTS:

Two requests, each accompanied by a sample, were submitted.

The inquiries have been consolidated due to the similarity of the

samples and the issues presented. Each sample is a group of

items, consisting of various individual pieces of toy camping

and/or army equipment. The individual samples are described

below.

Your item number 61020, described as a G.I. Joe Field Patrol

kit consists of a mess kit with simulated breakfast, silverware,

shovel, flashlight, compass, and canteen. The kit also includes

a backpack to carry or hold the other items. Most of the pieces

are made of plastic, including the backpack. Both the flashlight

and compass contain parts of metal or other substances.

Your item number 62815, described as a G.I. Joe Field Belt

consists of a shovel, canteen, flashlight, whistle, compass and

plastic knife. The kit also has a plastic belt with hooks for

carrying the replica military items. The pieces are, for the

most part, plastic, although the compass and flashlight both

contain parts of metal or other substances.

Each of the samples is packaged and sold as a set in a

single box with a cellophane \"window\" on the front. They are

clearly marketed as toys for children, ages 3 and up, and would

be used in dramatic play activities.

ISSUE:

How are these items classified under the Harmonized Tariff

Schedule of the United States Annotated?

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 relevant

Section or Chapter Notes.

At the outset, it seems obvious that the merchandise

submitted in this case is intended for use as toys. The size and

appearance of the individual pieces, coupled with the fact that

they are replicas of genuine products, all point to that

conclusion. While all of the items contain some amount of

functionality, most lack the strength and other attributes

normally associated with genuine camping or army items. For

example, the mess kit and silverware could not withstand the heat

or other abuse of ordinary use; nor did either compass produce

true, consist directional readings. While the flashlight is a

functioning item, it is also of the build and weight that suggest

its use is intended primarily as a toy. Likewise for the

canteens.

Toys are classified in headings 9501 through 9503, HTSUSA.

Specifically, subheading 9503.70, HTSUSA, classifies other toys

put up in sets and would appear to include these goods. The

question in this case is whether or not this merchandise is

considered a \"set\" as that term is used in 9503.70, HTSUSA.

The relevant Legal Notes do not address the scope of the

term \"set\" in 9503.70, HTSUSA. The Explanatory Notes indicate

that the heading is intended to cover all toys not included in

the other \"toy\" headings, and enumerates a number of different

types of toys that would fall within heading 9503, HTSUSA. The

Notes go on to state, in relevant part, that:

Certain of the above articles (toy arms, tools,

gardening sets, tin soldiers, etc.) are often put up in

sets.

Certain toys (e.g., electric irons, sewing machines,

musical instruments, etc.) may be capable of a limited

\"use\"; but they are generally distinguishable by their size

and limited capacity from real sewing machines, etc.

Each paragraph explains, to an extent, what may constitute a

\"set\". The first paragraph indicates that groups or collections

of toys may constitute a set. This type of set would be composed

of individual pieces, all of which would be classified

individually as toys. The second paragraph indicates that items

with a limited functional \"use\" may still be considered toys, and

may be included individually within the headings, as well as in

sets.

In the instant case, it is the opinion of this office that

each piece in the sample is considered a \"toy\" for classification

purposes. Some of the items are clearly toys, while others, like

the flashlights and canteens, have a limited use, but are still

considered \"toys\". The sample merchandise is therefore, in our

opinion, a collection of toys put up in a set. As such, each is

classifiable by GRI 1 in subheading 9503.70.8000, HTSUSA.

HOLDING:

The sample merchandise, referred to \"G.I. Joe Field Patrol\"

and \"G.I. Joe Field Belt\" are classified under 9503.70.8000,

HTSUSA, as other toys, put up in sets, other, other, with duty at

the rate of 6.8% ad valorem.

Sincerely,

John Durant, Director

Commercial Rulings Division