H317395

 HQ H317395 September 23, 2024 OT:RR:CTF:CPMMA H317395 MAB CATEGORY: Classification TARIFF Nos.: 4202.32.1000; 9017.80.0000; 8214.10.0000; 9608.20.0000; 3926.10.0000; 9609.10.0000; 4911.91.4040; 4820.10.2020; 4820.10.2060 Ms. Jeannine Greener Air Tiger Express, (USA) Inc. 18343 8th Avenue South Seattle, WA 98148 RE: Affirmation of NY N312428; tariff classification of a coin purse and school supplies from China Dear Ms. Greener: This is in reply to your letter, dated September 17, 2020, in which you request reconsideration of New York Ruling Letter (“NY”) N312428, dated July 8, 2020, issued to your client, Moose Toys LLC, by U.S. Customs and Border Protection (“CBP”), concerning the tariff classification of a coin purse and school supplies from China under the Harmonized Tariff Schedule of the United States (“HTSUS”). We have reviewed NY N312428, together with the information in your request for reconsideration, and have found the ruling to be correct for the reasons set forth below. The subject merchandise is described in NY N312428 as follows: The article at issue, item number 25261/25262, consists of a novelty coin purse, a ruler, a sharpener, a highlighter, an eraser, a tape dispenser, a pencil, a sticker sheet, a sticky notes memo pad, and a notebook. The coin purse is made-up to emulate a mini-backpack. Per your email correspondence, the coin purse is constructed with an outer surface of plastic sheeting that is reinforced with a a textile backing. The coin purse is designed to provide storage, protection, organization, and portability to coins. The article has a zippered closure and a front zippered pocket. You suggested that the subject merchandise should be classified as toys in subheading 9503.00.0073, HTSUSA (“Annotated”), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof…‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” However, as none of the components in item numbers 25261 and 25262 are classifiable as toys, they were excluded from classification in heading 9503, HTSUS. While recognizing that the components are packaged and sold together, CBP determined that the products did not meet the definition of a set pursuant to the requirements of General Rule of Interpretation (“GRI”) 3(b). Instead, CBP found the contents were disparate school supplies that are not dedicated to a specific activity. Moreover, regardless of their size, school supplies are not the types of articles normally carried in a coin purse. Therefore, pursuant to GRIs 1, 3(b) and 6, CBP found that each article was properly classified separately as follows: The subheading for the coin purse is 4202.32.1000, HTSUSA, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting, of reinforced or laminated plastics. The subheading for the ruler is 9017.80.0000, HTSUSA, which provides for drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other instruments. The subheading for the sharpener is 8214.10.0000, HTSUSA, which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (non-mechanical) and blades and other parts thereof. The subheading for the highlighter is 9608.20.0000, HTSUSA, which provides for felt tipped and other porous-tipped pens and markers. The subheading for the eraser and the tape dispenser is 3926.10.0000, HTSUSA, which provides for office or school supplies of plastic. The subheading for the pencil is 9609.10.0000, HTSUSA, which provides for pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The subheading for the sticker sheet is 4911.91.4040, HTSUSA, which provides for other: pictures, designs and photographs: printed not over 20 years at time of importation: other: other: other. The subheading for the “sticky notes memo pad” is 4820.10.2020, HTSUSA, which provides for memorandum pads, letter pads and similar articles. The subheading for the notebook is 4820.10.2060, HTSUSA, which provides for diaries, notebooks and address books, bound…other. In your reconsideration request, you again assert that the novelty coin purse and school supplies should be classified as toys in heading 9503, HTSUS. First, emphasizing their miniature sizes, you argue that the subject articles in item numbers 25261 and 25262 are clearly not intended to be used in non-play roles, e.g., the novelty coin purse made up to emulate a “miniature backpack” measures 2.76” x 2.28” D x 3.54” and holds an assortment of six items pulled from the following: ruler that measures 2.75” x 0.5”, sharpener that measures 0.7” x .57” x .45”, highlighter that measures 1.18” x 1.18” x 1.77”, eraser that measures 0.6” x 0.27” x .86”, pens that measure .35” x 0.35” x 2.75”, tape dispenser that measures 1.57” x .51” x 1”, pencil that measures 0.35” x 0.35” x 2.75”, sticker sheet that measures 1.18” x 1.18”, and composition book that measures 2.16” x 2.55”. Second, you describe how item numbers 25261 and 25262 will be marketed and sold as toys to children ages 6+ to coordinate with your client’s “Real Littles” line, which includes a doll that can “wear” the novelty coin purse as a miniature backpack for children to play pretend school. You therefore assert that the items are designed for amusement, diversion, and play value rather than practicality. In support of your arguments, you cite two rulings, Port Decision (“PD”) F85060, dated April 6, 2000 (holding a “Table Top Vanity Set” from China is classified as a toy in subheading 9503.70.0000, HTSUSA) and Headquarters Ruling Letter (“HQ”) 958344, dated October 2, 1997 (holding a “Caboodles Glamour Gift Set” is classified as a toy in subheading 9503.70.8000, HTSUSA). Heading 9503, HTSUS, is a “principal use” provision, and classification is controlled by the principal use of goods of that class or kind to which the imported goods belong in the United States at, or immediately prior to the date of importation, and the controlling use is the principal use. Springs Creative Products Group v. United States, 2013 Ct. Int’l. Trade LEXIS 112, Slip Op. 2013-107 (CIT 2013) [hereinafter Springs Creative] (citing Additional U.S. Rule of Interpretation 1(a)). EN 95.03 makes clear that a collection “put up in a form clearly indicating their use as toys” should be classified under 9503, HTSUS. The term “toy” is not defined in the tariff. As such, CBP is tasked with determining the scope of the term by relying upon its own understanding of the term, and by consulting dictionaries, lexicons, and other reliable sources. Medline Indus. v. United States, 62 F.3d 1407, 1409 (Fed. Cir. 1995). In Springs Creative, the Court of International Trade (“CIT”) stated that “an object is a toy only if it is designed and used for diversion, amusement, or play, rather than for practical purposes.” The court held that the fabric panels designed for assembly by children into throw blankets, with or without the help of adults, comprised a toy because the resulting blanket had limited utility. The value of the merchandise came from its role as a sou

a “Table Top Vanity Set” from China is classified as a toy in subheading 9503.70.0000, HTSUSA) and Headquarters Ruling Letter (“HQ”) 958344, dated October 2, 1997 (holding a “Caboodles Glamour Gift Set” is classified as a toy in subheading 9503.70.8000, HTSUSA). Heading 9503, HTSUS, is a “principal use” provision, and classification is controlled by the principal use of goods of that class or kind to which the imported goods belong in the United States at, or immediately prior to the date of importation, and the controlling use is the principal use. Springs Creative Products Group v. United States, 2013 Ct. Int’l. Trade LEXIS 112, Slip Op. 2013-107 (CIT 2013) [hereinafter Springs Creative] (citing Additional U.S. Rule of Interpretation 1(a)). EN 95.03 makes clear that a collection “put up in a form clearly indicating their use as toys” should be classified under 9503, HTSUS. The term “toy” is not defined in the tariff. As such, CBP is tasked with determining the scope of the term by relying upon its own understanding of the term, and by consulting dictionaries, lexicons, and other reliable sources. Medline Indus. v. United States, 62 F.3d 1407, 1409 (Fed. Cir. 1995). In Springs Creative, the Court of International Trade (“CIT”) stated that “an object is a toy only if it is designed and used for diversion, amusement, or play, rather than for practical purposes.” The court held that the fabric panels designed for assembly by children into throw blankets, with or without the help of adults, comprised a toy because the resulting blanket had limited utility. The value of the merchandise came from its role as a source of play and amusement while assembling the blanket rather than from the use of the finished fleece throw blanket itself. In Simon Mktg. v. United States, 29 CIT 1111, 1122, 395 F. Supp. 2d 1280, 1291 (2005) [hereinafter Simon Mktg.], the CIT held that to “classify every eye-catching, child-friendly article as a toy, simply because it enhances a child’s imagi