HQ 084695: Classification of Bicycle Doll Carrier

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 084695

                         August 24, 1989



CLA-2 CO:R:C:G   084695 JBW

CATEGORY:   Classification

TARIFF NO.:   9503.90.6000

Mr. Randy Swords
Import Manager
Midway Sales, Inc.
P. O. Box 16509
Columbus, Ohio 43216-6509

RE:  Classification of Bicycle Doll Carrier

Dear Mr. Swords:

          Your letter of May 2, 1989, addressed to our New York
office, has been referred to this office for reply concerning the
classification of a bicycle doll carrier under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

          You requested a binding ruling on the classification of
your bicycle doll carrier, style 2030, under the HTSUSA.  The
merchandise is a reduced-sized child-seat similar to those
attached to the back of an adult bicycle.  The intended use of
the merchandise is to permit children to carry dolls or stuffed
animals on their bicycles.  The item is constructed of molded
polyethylene and includes steel brackets to attach the carrier
seat to a bicycle.  The doll or stuffed animal is secured to the
carrier by a nylon belt.

ISSUE:

          What is the classification of a bicycle doll carrier
under the HTSUSA?

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 taken in
order.

          Three headings of the HTSUSA potentially include the
bicycle doll carrier.  Heading 8714, HTSUSA, provides for parts
and accessories to, among other items, bicycles.  Heading 9401,
HTSUSA, includes seats of plastic.  Finally, Heading 9503,
HTSUSA, provides for toys, other than dolls or wheeled toys for
children.

          GRI 3 governs goods classifiable under two or more
headings.  GRI 3(a) states that where goods are classifiable
under two or more headings, then the heading that provides the
most specific description will be preferred.  The Explanatory
Notes, which provide the official interpretation of the HTSUSA at
the international level, for GRI 3(a) recognize the difficulty of
establishing rules for determining the heading that provides the
most specific description; however, the Notes state that "[i]f
the goods answer to a description which more clearly identifies
them, that description is more specific than one where
identification is less complete."

           A toy, simply defined, is an object designed for the
amusement of a child or an adult.  The Explanatory Notes to
Heading 9503 provide a non-exhaustive list of toys contained
under this heading; these toys include: dolls' furniture, toy
musical instruments, toy tools, and toy clocks and watches.
These toys simulate "real" articles, but are intended for the
amusement of children.  The Explanatory Notes state that certain
toys, for example toy sewing machines, may be capable of a
limited use, but are distinguishable from the real items by size
or limited capacity.  In short, objects that are designed for the
amusement of children and that simulate adult activity are
considered "toys."

          The only use for the bicycle doll carrier is to amuse
children through the simulation by children of an adult
activity.  Moreover, the function of the merchandise is limited
to transporting a doll or a stuffed animal, for the shape, size,
and construction of the item do not suggest other functions, such
as transporting other items like books or bags.  Thus, the use of
the bicycle doll carrier appears limited to child's play, and the
item is therefore a toy.

          Heading 9503, HTSUSA, provides the most specific
description of the merchandise.  The Explanatory Notes to Heading
8714 list items considered to be parts and accessories to
bicycles; these items suggest functions integral to the operation
of the bicycle, for example, derailleurs, or functions that
support expanded use, for example, luggage racks.  Although in
the broadest sense, the bicycle doll carrier could be considered
a bicycle accessory, classification in this category would not
capture the essential function of the item, that function being
to amuse a child.

          Heading 9401, HTSUSA, includes seats of plastics.  The
seats listed under this heading, however, suggest use by humans.
Note 1(l) to Chapter 94 supports this inference by excluding "toy
furniture" from the Chapter.  Again, although the bicycle doll
carrier could also be characterized as a "seat," classification
in this heading would not identify the item as clearly as saying
it is a toy.

HOLDING:

          The bicycle doll carrier, style 2030, is classified
under subheading 9503.90.60, HTSUSA, as an other toy, not having
a spring mechanism, and is subject to a rate of duty of 6.8
percent ad valorem.



                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division