us-cbp-cross-rulings-hq-083128•HQ 083128: Classification of various joke or novelty items
HQ 083128: Classification of various joke or novelty items
us-cbp-cross-rulings-hq-083128HQ 083128: Classification of various joke or novelty itemsGuidance
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 083128
October 20, 1989
CLA-2 CO:R:C:G 083128 NLP
CATEGORY: Classification
Mr. Joel Simon
Serko, Simon & Abbey
One World Trade Center
Suite 3371
New York, New York 10048
Re: Classification of various joke or novelty items
Dear Mr. Simon:
This is in response to your letter, dated April 6, 1988, on
behalf of Papel, Inc., for a tariff classification ruling under
the Harmonized Tariff Schedule of the United States (HTSUS) for
various novelty joke items for adults. Three samples were
submitted for examination.
FACTS:
The first group of items is identified as a "Golf Survival
Kit" and it will be imported in a cardboard box with handles. It
consists of the following:
Hollow plastic golf balls
Plastic tees
Button pin with symbol "#1 duffer" printed on it
Plastic mug with a label printed with the word
"Golfaholic"
Certificate of golf merit
Bumper sticker "Caution: Golfer Driving"
Golfer's Guide
Plastic adhesive strips in a clear cellophane bag
The plastic adhesive strips are made in Japan. The rest of the
items are produced in Hong Kong.
The second group of items is identified as "The Turning 40
Kit" and it will also be imported in a cardboard container with
handles. It includes the following:
Plastic mug with a label printed with the words "I
stopped counting at 39"
-2-
Booklet with humorous thoughts on turning 40
Non-aging calendar without dates
Sandpaper labeled "It's Rough Turning 40"
Button containing the words "Twenty Twice Forty Club"
"Big Forty" balloon
Bumper sticker "Caution: Midlife Crisis
Approaching"
Sewing kit
The sewing kit and the sand paper are made in China. The rest of
the above items are produced in Hong Kong.
The third group of items is identified as a "Have a Happy
Birthday Kit", which is also packaged in a cardboard container
with a handle. All of the following items are included in the kit
and are made in Hong Kong:
Plastic drinking glass with a curled plastic straw
A booklet with humorous sayings
Non-aging calendar
A Happy Birthday banner
A noisemaker
A button reading "Kiss me it's my birthday"
A box of birthday candles
A balloon
ISSUE:
1. Whether the articles in question form sets?
2. If not classifiable as sets, what are the tariff
classifications, under the HTSUS, of the items in question?
LAW AND ANALYSIS:
Classification of products under the HTSUS is governed by
the General Rules of Interpretation (GRI's). GRI 1 states, in
pertinent part, that classification shall be determined according
to the terms of the headings or any relevant chapter or section
notes. Goods that cannot be classified in accordance with GRI 1
are to be classified in accordance with subsequent GRI's taken in
order. GRI 3 states, in pertinent part:
When by application of Rule 2(b) ]goods of more than
one material or substance[ or for any other reason,
goods are, prima facie, classifiable under two or more
headings, classification shall be affected as follows:
-3-
(b) Mixtures, composite goods consisting of
different materials or made up of different
components, and goods put up in sets for retail
sale, which cannot be classified by reference to
3(a) ]which requires that goods be classified, if
possible, under the more specific of the competing
provisions[, shall be classified as if they
consisted of the material or component which gives
them their essential character, insofar as this
criterion is applicable.
The Explanatory Notes to the HTSUS constitute the official
interpretation of the tariff at the international level.
Explanatory Note (X) to GRI 3(b) provides:
For the purpose of this Rule, the terms "goods put up in
sets for retail sale" shall be taken to mean goods which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different
headings;
(b) consist of products or articles put 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
For the sets mentioned above, the classification is made
according to the component, or components taken together,
which can be regarded as conferring on the set as a whole
its essential character.
The three kits at issue meet the criteria of (a) and (c).
However, two factors prevent the kits from fulfilling the
criterion in (b). First, though some of the objects in the kits
appear to be novelty items intended to amuse, the presence of the
drinking cup, which is used primarily for drinking, negates the
argument that each group is dedicated for the purpose of
amusement. Second, the general purpose of amusement is not a
specific activity or function. In the absence of a particular
function or specific activity common to the articles in the kits,
these disparate items do not constitute sets classifiable in
accordance with GRI 3(b). Consequently, the items in the kits
must be classified separately.
and canot be classifiable in heading 9503, because not all itens
can be used for amusement
-4-
HOLDING:
Item description HTS Classification
Golf survivial kit
1. Hollow plastic golf balls 9506.69.4000- Articles and
equipment for gymnastics,
athletics, other sports or
outdoor games.., Other:
Noninflatable balls not over 19
cm in diameter, dutiable at
7.8% ad valorem.
2. Plastic golf tees 9506.39.0080- Articles and
equipment for gymnastics,
athletics, other sports or
outdoor games.., Golf clubs and
other golf equipment; parts
accessories thereof: Other,
other, dutiable at 4.9% ad
valorem.
3. Button pin 7117.90.5000- Imitation
jewelry: Other: other: Valued
over 20 cents per dozen pieces
or parts, dutiable at 11% ad
valorem.
(Note: Duty on jewelry and
parts, valued not over 1.6
cents per piece is temporarily
suspended. See subheading
9902.71.13)
4. Plastic mug 3924.10.2000- Tableware,
kitchenware, other household
articles and toilet articles,
of plastics: Tableware and
kitchenware: plates, cups..,
dutiable at 7% ad valorem.
-5-
5. Certificate of golf merit 4911.99.6000- Other printed
matter, including printed
pictures and photographs:
Other: other: printed on paper
in whole or in part by a
lithographic process,
dutiable at 0.4% ad valorem.
6. Golfer's guide 4901.99.0092- Printed books,
brochures, leaflets and
similiar printed matter,
whether or not in single
sheets: Other: Containing 5 or
more pages each, but not more
than 48 pages each (excluding
covers), Free.
7. Bumper sticker 4911.99.6000- Other printed
matter, including printed
pictures and photographs:
Other: other: printed on paper
in whole or in part by a
lithographic process,
dutiable at 0.4% ad valorem.
8. Plastic adhesive strips 6307.90.9000- Other made up
articles of textile materials:
Other, dutiable at 7% ad
valorem.
The Turning 40 kit
1. Plastic mug 3924.10.2000- Tableware,
kitchenware, other household
articles and toilet articles,
of plastics: Tableware and
kitchenware: plates, cups..,
dutiable at 7% ad valorem.
2. Booklet 4901.99.0092- Printed books,
brochures, leaflets and
similiar printed matter,
whether or not in single
sheets: Other: Containing 5 or
more pages each, but not
more than 48 pages each
(excluding covers), Free.
-6-
3. Non-aging calendar without 4911.99.6000- Other printed
dates matter, including printed
pictures and photographs:
Other: other: printed on paper
in whole or in part by a
lithographic process,
dutiable at 0.4% ad valorem.
4. Sandpaper 6805.20.0000- Natural or
artificial abrasive powder or
grain, on a base of textile
material, of paper, of paper-
board or of other materials,
whether or not cut to shape or
sewn or otherwise made up: on
base of paper or paperboard
only, dutiable at 2.5% ad
valorem.
5. Button pin 7117.90.5000- Imitation
jewelry: Other: other: Valued
over 20 cents per dozen pieces
or parts, dutiable at 11% ad
valorem.
(Note: Duty on jewelry and
parts, valued not over 1.6
cents per piece is temporarily
suspended. See subheading
9902.71.13.)
6. Balloon 9503.90.5000- Other toys..,
Other: other: inflatable toy
balls, balloons and punchballs,
dutiable 6.8% ad valorem.
7. Bumper sticker 4911.99.6000- Other printed
matter, including printed
pictures and photographs:
Other: other: printed on
paper in whole or in part by a
lithographic process,
dutiable at 0.4% ad valorem.
8. Sewing kit 9605.00.0000- Travel sets for
personal toilet, sewing or shoe
or clothes cleaning, dutiable
at 8.1% ad valorem.
-7-
The Happy Birthday kit
1. Plastic drinking glass with 3924.10.5000- Tableware,
curled plastic drinking straw kitchenware, other household
articles and toilet articles,
of plastics: Tableware and
kitchenware: Other, dutiable at
3.4% ad valorem.
2. Booklet 4901.99.0091-Printed books,
brochures, leaflets and
similiar printed matter,
whether or not in single
sheets: Other: containing not
more than 4 pages each
(excluding covers), Free.
3. Non-aging calendar without 4911.99.6000- Other printed
dates matter, including printed
pictures and photographs:
Other: other: printed on paper
in whole or in part by a
lithographic process,
dutiable at 0.4 % ad valorem.
4. Happy birthday banner 4823.90.6500- Other paper,
paperboard.., Other: of coated
paper or paperboard: other,
dutiable at 5.6% ad valorem.
5. Noisemaker 9505.90.4000- Festive, carnival
or other entertainment
articles, including magic
tricks and practical joke
articles; parts and accessories
thereof: Other: Confetti, paper
spirals or streamers, party
favors and noisemakers: parts
and accessories thereof,
dutiable at 4% ad valorem.
6. Button pin 7117.90.5000- Imitation
jewlery: Other: other: Valued
over 20 cents per dozen pieces
or parts, dutiable at 11% ad
valorem.
(Note: Duty on jewelry and
parts, valued not over 1.6
cents per piece is temporarily
suspended. See subheading
9902.71.13)
-8-
7. Birthday candles 3406.0000.00- Candles, tapers
and the like, dutiable at 5.8%
ad valorem.
8. Balloon 9503.90.5000- Other toys..,
Other: other: inflatable toy
balls, balloons and punchballs,
dutiable at 6.8% ad valorem.
Sincerely,
John Durant, Director
Co
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