HQ 953885: Modification of Chicago District Ruling Letter (DD) 882433; Doll Bedding from China; Not Toys Put Up in Sets

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 953885

                         August 11, 1993


CLA-2  CO:R:C:F  953885  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.90.60

Mr. William Neal
The Little Tikes Company
2180 Barlow Road
Post Office Box 2277
Hudson, Ohio 44236-0877

RE:  Modification of Chicago District Ruling Letter (DD) 882433;
     Doll Bedding from China; Not Toys Put Up in Sets

Dear Mr. Neal:

     In Chicago District Ruling Letter (DD) 882433, issued
February 23, 1993, doll bedding consisting of two pillows, a
comforter, and a mattress cover, was classified in subheading
9503.70.80, HTSUSA, which provides for "Other toys...and
accessories thereof: Other toys, put up in sets or outfits, and
parts and accessories thereof: Other: Other."  We have reviewed
that ruling and have found it to be partially in error.  The
correct classification is as follows.

FACTS: 

     The doll bedding articles at issue consist of a heart
pillow, a rectangle pillow, a comforter, and a mattress cover,
that are imported together in a transparent plastic bag.  After
importation, the items are incorporated into a retail package
that includes a plastic canopy doll bed which is molded in the
U.S.

ISSUE:

     Whether the articles are properly classified in subheading
9503.70.80, HTSUSA, the provision for other toys put up in sets,
or in subheading 9503.90.60, HTSUSA, the provision for other toys
not having a spring mechanism.      
                               -2-

LAW AND ANALYSIS:

     Classification under the HTSUSA 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 Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.

     Heading 9503, HTSUSA, applies to "other toys," i.e., all
toys not specifically provided for in the other headings of
chapter 95.  Although the term "toy" is not defined in the
tariff, the EN to chapter 95 indicates that a toy is an article
designed for the amusement of children or adults.  Explanatory
Note A(12) to heading 9503 states that the heading covers dolls'
houses and furniture, including bedding.  It is apparent that the
doll bedding is designed for amusement and that the items are
classifiable as toys.  Thus, the proper heading is clear, i.e.,
heading 9503 for toys.  The subheadings at issue essentially
differentiate between toys that are put up in sets, and other
toys which do not make up sets.  
     
     Subheading 9503.70, HTSUSA, provides for "[o]ther toys, put
up in sets or outfits, and parts and accessories thereof."  The
concept of sets as generally applied for classification purposes
throughout the tariff, involves collections of articles that:  1)
are put up to meet a particular need or accomplish a specific
activity; and  2) are packaged together at the time of entry for
retail sale.  In this case, the doll bedding imported does not
include the doll bed, the component subsequently added that
completes the retail package.  Therefore, the subject items, as
imported, are not put up for retail sale, do not comprise a set,
and are separately classifiable as other toys.

HOLDING:

     The articles of doll bedding, identified as a heart pillow,
a rectangle pillow, a comforter, and a mattress cover, are
properly classified in subheading 9503.90.60, HTSUSA, the 
                               -3-

provision for "Other toys...and accessories thereof: Other:
Other: Other toys (except models), not having a spring
mechanism."  The general column one duty rate applicable to this
merchandise is 6.8 percent ad valorem.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division