us-cbp-cross-rulings-hq-954125•HQ 954125: Protest and Request for Further Review No. 2704-93-100548; Doll traveler; doll bed; toys; travel, sports andsimilar bags; headings 4202 and 9503; Additional U.S. Note 1 to Chapter 42; GRI 3(b); composite goods; Explanatory Notes(IX) and (X) to GRI 3(b); GRI 5(a); HRLs 950604, 952702 and085331
HQ 954125: Protest and Request for Further Review No. 2704-93-100548; Doll traveler; doll bed; toys; travel, sports andsimilar bags; headings 4202 and 9503; Additional U.S. Note 1 to Chapter 42; GRI 3(b); composite goods; Explanatory Notes(IX) and (X) to GRI 3(b); GRI 5(a); HRLs 950604, 952702 and085331
us-cbp-cross-rulings-hq-954125HQ 954125: Protest and Request for Further Review No. 2704-93-100548; Doll traveler; doll bed; toys; travel, sports andsimilar bags; headings 4202 and 9503; Additional U.S. Note 1 to Chapter 42; GRI 3(b); composite goods; Explanatory Notes(IX) and (X) to GRI 3(b); GRI 5(a); HRLs 950604, 952702 and085331Guidance
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 954125
October 6, 1993
CLA-2 CO:R:C:T 954125 NLP
CATEGORY: Classification
TARIFF NO.: 9503.90.6000
District Director
United States Customs Service
300 South Ferry St.
Terminal Island
Room 2017
San Pedro, CA 90731
RE: Protest and Request for Further Review No. 2704-93-100548; Doll traveler; doll bed; toys; travel, sports and
similar bags; headings 4202 and 9503; Additional U.S. Note 1 to
Chapter 42; GRI 3(b); composite goods; Explanatory Notes
(IX) and (X) to GRI 3(b); GRI 5(a); HRLs 950604, 952702 and
085331
Dear Sir:
This is a decision on application for further review of a
protest timely filed by J.C. Penny Purchasing Corp., against your
decision concerning the classification of the Doll's Traveler, a
doll bed with carry bag, under the Harmonized Tariff Schedule of
the United States (HTSUS). A sample of the Doll's Traveler was
submitted for our examination.
FACTS:
The submitted sample is identified in the J.C. Penney
Catalog as the Doll's Traveler, item XU 650-8386A. It consists
of a folding travel bed for a doll that is no longer than 22
inches. The bed has a steel frame with a vinyl cover and it
measures 25 x 15 x 19-1/2 inches. The doll bed is imported and
sold as a unit with a bag made of plastic sheeting. The bag has
a shoulder strap and two handles. In addition, its' pattern
matches the pattern on the bed's vinyl cover.
Upon liquidation, the doll bed was classified in subheading
9503.90.6000, HTSUS, which provides for "[o]ther toys; reduced
size ("scale") models and similar recreational models, working or
not; puzzles of all kinds; and accessories thereof: [o]ther:
[o]ther: [o]ther toys (except models), not having a spring
mechanism." The carry bag was classified in subheading
4202.92.4500, HTSUS, which provides for "[t]runks, suitcases...;
travelling bags, toiletry bags...and similar containers, of
leather or of composition leather, of sheeting of plastics...:
[o]ther: with outer surface of sheeting of plastics or of textile
materials: [t]ravel, sports and similar bags: [o]ther."
It is the importer's position that the bag portion of the
Doll's Traveler is properly classified in subheading
9503.90.6000, HTSUS. The importer contends that the bag does not
meet the criteria set forth for travel bags in Additional U.S.
Note 1 to Chapter 42, HTSUS, as the bag is designed to be used
specifically by a child and in conjunction with doll accessories.
The importer further argues that a child is not likely to use the
bag for anything other than carrying doll accessories during play
time because the bag is not of very durable plastic and the
coloration and pattern is designed along the lines of a child's
toy. Moreover, as the item is marketed as a doll's traveler
intended for the amusement of children, it should be considered a
toy.
ISSUE:
What is the tariff classification of the Doll's Traveler?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings 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 GRI's may be applied, taken in
order.
Heading 9503, HTSUS, provides for "[o]ther toys; reduced-size ("scale") models and similar recreational models, working or
not; puzzles of all kinds; and accessories thereof." The doll
bed is classifiable in this heading.
Concerning classification of the carrying bag, GRI 5, HTSUS,
provides as follows:
(a) Camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace
cases and similar containers,
specially shaped or fitted to contain a
specific article or set of articles, suitable for long-term use
and entered with the articles for which they are
intended, shall be classified with such articles
when of kind normally sold therewith.
This rule does not, however, apply to containers
which give the whole its essential character;
It is our position that the carrying bag at issue fits in
this category of goods. The bag is specially shaped to contain
the doll bed as it is designed to conform to the contours of the
doll bed. The bag is made from plastic sheeting and has the same
print as the vinyl cover of the doll's bed. It is also suitable
for long term use. Moreover, the bag is entered with the doll
bed. Therefore, the bag meets the requirements of GRI 5(a) and
it is not classifiable separately; it is classifiable with the
doll bed in heading 9503, HTSUS. See, Headquarters Ruling
Letter (HRL) 950604, dated March 20, 1992, which dealt with the
classification of an inflatable headrest that came with a
matching pouch that was designed to hold the headrest. This
ruling held that the pouch was specially shaped to contain the
headrest and was suitable for long term use. If entered with the
headrest, the pouch was classifiable with it pursuant to GRI
5(a); See also, HRL 952702, dated September 16, 1992 and HRL
085331, dated August 25, 1989.
We note that, if the bag is imported separately from the
doll's bed, it would not be classifiable with the doll's bed
since it would not meet the provision of GRI 5 regarding the
entry of containers with the articles for which they are
intended. Accordingly, the bag would be classified in heading
4202, HTSUS. The bag is designed to carry a child's toy from
place to place. It has two handles and a shoulder strap that
facilitate this function. It also protects and stores the doll
bed. The fact that it is designed to be used specifically by a
child and in conjunction with the doll bed would not exclude it
from classification as a travel bag or similar container in
Chapter 42, HTSUS, when imported separately.
HOLDING:
The Doll's Traveler (the doll's bed imported together with
the carrying bag) is classified in subheading 9503.90.6000,
HTSUS.
The protest is allowed. A copy of this decision should be
attached to the Customs Form 19 and provided to the protestant as
part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division
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