HQ 083167: Who's Who at the Zoo Monkey and Lion

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 083167

                        February 12, 1990


CLA-2  CO:R:C:G  083167  JBW  832030

CATEGORY: Classification

TARIFF NO.:  4903.00.00; 9503.49.0020; 9609.90.80

Ms. Laura Fumagalli
Import/Export Manager
Dakin Inc.
Post Office Box 7745
San Francisco, California 94120

RE:  Who's Who at the Zoo Monkey and Lion

Dear Ms. Fumagalli:

          Your letter of September 1, 1988, on behalf of Dakin,
Inc., addressed to our New York office, has been referred to this
office for a binding ruling on the classification of your
product "Who's Who at the Zoo" under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).

FACTS:

          Two samples were submitted of  "Who's Who at the Zoo":
item 18-8940, monkey, and item 18-8950, lion.  Each sample
consists of three components:  a textile hand puppet; a coloring
book; and crayons.  The monkey hand puppet has arms, a tail, but
no legs.  The lion puppet consists simply of a lion's head.
These components are packaged together for retail sale with a
cardboard insert in a clear acrylic box.

ISSUES:

          (1)  Whether a textile hand puppet representing an
animal is a "toy representing an animal" under the HTSUSA?

          (2)  Whether the components, as packaged, are goods put
up in sets for retail sale?

LAW AND ANALYSIS:

          The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA.  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.

          Heading 9503, HTSUSA, includes, among other items, toys
representing animals.  The Explanatory Notes, which provide the
official interpretation of the HTSUSA at the international level,
state that this heading includes: "Toys representing animals ...
including those for use in marionette shows."  A toy is an object
designed for the amusement of a child or an adult.  A hand puppet
representing a monkey or a lion is designed for amusement of a
child and would consequently be considered a toy.  The wording of
the Explanatory Notes concerning marionettes is not restrictive;
rather, this wording merely provides clarification regarding the
scope of the heading.  The hand puppet meets the description
"toys representing animals."  This items is consequently
classifiable under this heading.

          The Explanatory Notes for GRI 3 define "goods put up in
sets for retail sale."  Such goods:  (a) consist of at least two
different articles that are classifiable in different headings,
(b) consist of products 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 hand puppet, coloring book, and crayons fail to
constitute a set.  These items meet elements (a) and (c) above,
but, when put together, do not meet a particular need or carry
out a specific activity.  Although representing a common theme,
these items do not permit a coordinated or concurrent use.
Moreover, the book and crayons play an independent, rather than a
subordinated, role to the hand puppet and consequently are not
considered accessories.

          Having failed as a set, the items must be classified
separately.  The coloring book enters under subheading
4903.00.00, HTSUSA, the crayons enter under subheading
9609.90.80, HTSUSA, and the hand puppet enters under subheading
9503.49.0020, HTSUSA.

HOLDING:

          The items in "Who's Who at the Zoo" are not a set and
are therefore classified separately.  The coloring book is
classified under subheading 4903.00.00, HTSUSA, as a children's
coloring book and enters free of duty.  The crayons are
classified under subheading 9609.90.80, HTSUSA, as crayons,
other, other, and enters with a duty of 5.5 cents per gross plus
3.4 percent ad valorem.  The hand puppet is classified under
subheading 9503.49.0020, HTSUSA, as a toy representing an
animal, not stuffed, not having a spring mechanism, and is
subject to a rate of duty of 6.8 percent ad valorem.  Pursuant to
GRI 5(b), the packaging is classified with the goods; the value
of the packaging is allocable to the separately classified items
according to their relative values.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division