HQ 0083004 - Tariff Classification of "Dolly Tales" - United States International Trade Commision Rulings

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HQ 083004

June 15, 1989

CLA-2 CO:R:C:G 083004 JBW 832178

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. Eighty Broad Street
New York, New York 10004

RE: Tariff Classification of "Dolly Tales"

Dear Mr. Marshak:

Your letter of September 8, 1988, on behalf of Amtoy Incorporated (Amtoy), addressed to our New York office, has been referred to this office for reply concerning the classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample of the merchandise submitted, called "Dolly Tales," Item #1806, consists of a combination doll and book. The doll measures 35 cm and has a stuffed head with painted features and stuffed arms and feet. The torso of the doll is enclosed in a satin bathrobe, which, when opened, reveals that the torso is a six page fabric book containing painted illustrations and a short bedtime story. The packaging suggests the merchandise is appropriate for children between the ages of two and five years.

ISSUE:

What is the appropriate classification for a doll with a book attached as its torso under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) provide the legally binding rules for classification under the HTSUSA. GRI 1 provides that classification is 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.

The HTSUSA classifies dolls representing only human beings under Heading 9502 and classifies children's books under Heading 4903. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, for Heading 4903 do not specifically consider books in the form of dolls. The Explanatory Notes state, however, that books that incorporate "stand-up" or "movable figures" may be classified under Heading 4903, unless the article is "essentially a toy." The Explanatory Notes also state that "cut out" books may also be classified under this heading, unless more than half of the pages are designed for cutting out. In the latter case, the book would be considered a toy. Consequently, where a book is considered a toy, the Explanatory Notes exclude such merchandise from Heading 4903.

The "Dolly Tales" item submitted is essentially a toy. The principal use by a child in the suggested age range would be for play or comfort as a bedtime doll. The packaging places emphasis on the "huggable" and "cuddly" nature of the product. The external appearance of the product is that of a doll and changes little when the book is revealed. The use of the book would be occasional and temporary in relation to the overall use of the item. In short, the role of the book is subordinate to the role of the doll as a toy. "Dolly Tales" therefore would be excluded from classification under Heading 4903.

Having eliminated Heading 4903, GRI 1 would require classification under Heading 9502. The doll submitted is 35 cm in height. The torso of the doll is not stuffed, and consequently, the item is not considered to be a stuffed doll. Classification would be under the heading for dolls, and under the subheadings not stuffed (other), other.

HOLDING:

"Dolly Tales" are classified under Heading 9502.10.8000, HTSUSA, Dolls, whether or not dressed: Other: other.

Sincerely,

John Durant, Director

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