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HQ 086088


February 21, 1990
CLA-2 C0:R:C:G: 086088 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.20, 9902.95.01

Mr. Arthur T. Downey
Sutherland, Asbill & Brennan
1275 Pennsylvania Avenue, N.W.
Washington, D.C. 20004-2404

RE: "Gloriana" doll

Dear Mr. Downey:

This is in response to your letter of November 8, 1989, on behalf of Georgetown Collection, Inc., in which you requested a ruling on the tariff classification of merchandise described as the "Gloriana" doll. Samples were submitted with your request.

FACTS:

The figure at issue measures approximately 24 inches in height. Its face and head are composed of porcelain with molded and painted features, and synthetic hair. The neck extends into a porcelain harness which reaches to the top of the bust line in the front. The harness forms the shoulders of the doll and a portion of the shoulder blades in the back. The arms are porcelain from just above the elbow to the hand, as are the legs from the knee down.

Underneath the harness, the torso, from the top of the breasts to the knees, is fully stuffed with traditional stuffing materials, i.e., shredded textile or foam. The stuffing forms a significant portion of the torso of the doll and provides its shape. The breasts are formed by stuffing which swells out from just under the harness; the breasts slightly overlap the bottom of the harness. A stuffed section connects each of the lower arms to the harness. The figure is clothed in a two piece, flowing pink and blue gown. The skirt portion of the outfit consists of a blue mylar layer and a pink layer, covered by two
layers of netting, adorned with more netting which also contains tiny sparkles. The arms of the pink blouse are decorated with netting which contains sparkles. The gown is further adorned with plastic beads. Underneath the blouse, there is a swath of cloth which is connected to the stuffing-formed breasts. This cloth wraps around the figure and attaches to what appears to be a very small set of wings at the back of the figure. The wings are not attached to the figure in any way other than the attachment to this piece of cloth. The wings are composed of mesh fabrics, lace, plastic pearls and wire.

The "Gloriana" figure is packed with, and sold with, a tiny figure that resembles a fairy-like creature. The smaller figure is approximately 4.5 inches in length. Its entire body and head are constructed of porcelain with molded and painted features, and synthetic hair. Two thin plastic strings topped with plastic beads are attached to the back, assumably to represent antennae. The figure is adorned with imitation textile leaves. It is packaged in its own small box, which is placed inside the larger box containing "Gloriana".

ISSUES:

1. Should the "Gloriana" figure be classified under Heading 9502, HTSUSA, as a doll?

2. If the figure is properly classifiable as a doll, should it be classified as a stuffed doll under subheading 9502.10.20?

3. Do the "Gloriana" figure and the smaller fairy figure constitute a set and, if so, which figure provides the essential character?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the heading together with any relevant Section or Chapter notes.

Heading 9502, HTSUSA provides for "Dolls representing only human beings and parts and accessories thereof". Explanatory Note 95.02 states that "The heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g., boudoir dolls, mascot dolls), or for use in Punch and Judy or marionette shows, or those of a caricature type".

At their joint meeting on May 4, 1985, the Nomenclature Committee and the Interim Harmonized System Committee decided that angels and devils could not be regarded as dolls within the meaning of heading 9502. This decision was based on the argument that this heading restricts its contents to dolls representing only human beings. The majority of the participants adopted the viewpoint that angels and devils should be regarded as toys under heading 9503.

It is Customs position that the intent of the committees in reaching this conclusion is to deny the doll classification to those figures which possess non-human characteristics that are immediately apparent to the casual observer. Where the non-human feature(s) can only be discovered by close examination, the doll classification may be appropriate. The phrase "close examination" may encompass the need to look closely, the need to remove the clothes of the figure, or perhaps even the need of the observer to guess as to whether a feature that appears to be non- human is, in actuality, such a feature. Most angels and devils possess readily apparent non-human features, i.e., halos, large wings, visible horns, pointed tails, etc. However, if a figure is marketed as an angel or devil, and yet appears human to the casual observer, then, again, the doll classification may be appropriate.

Although the "Gloriana" figure is marketed as a "Faerie- Princess", she is extremely human in appearance. She resembles a mature young woman dressed in a fancy gown. The only non-human characteristic is the set of small wings attached to the cloth at her back. These wings can be easily removed from the figure without causing damage to the basic item. Moreover, the wings are barely visible from the front and, even from the rear, are not easily recognizable as wings.

Thus, close examination is required to determine that "Gloriana" represents anything other than a human being. Additionally, she is beautiful and expensive: consumers are not likely to utilize her as a toy for play or amusement. This figure is an example of a "boudoir doll" and should be classified as a doll under heading 9502, HTSUSA. There is no legitimate alternative for classification.

The second determination that must be made concerns the question of whether "Gloriana" is a stuffed doll. It is Customs position that a doll is considered stuffed for tariff purposes if the stuffing materials impart the shape and form to the torso of the figure. If a porcelain harness, overlay or chest plate is utilized along with stuffing material, the determinative factor in deciding whether it is stuffed or not, is the length of the porcelain component on the chest of the figure. If the porcelain extends below the bust line, i.e. below the top of the breasts,
then the item is considered not stuffed. If, however, the porcelain component ends above the bust line, and the stuffing provides the form and shape of the doll's chest, then it is normally considered stuffed.

As previously described, the stuffing forms the breasts of the "Gloriana" figure. The stuffing also imparts the remainder of the shape and form to the torso. Consistent with Customs Guidelines concerning stuffing, which are set forth above, the "Gloriana" figure is considered a stuffed doll for tariff purposes.

Finally, it must be decided whether the "Gloriana" figure and the small fairy figure constitute a set, and, if so, which figure imparts the essential character of the set. Questions concerning the existence or non-existence of sets is determined by GRI 3(b). The Explanatory Notes for this GRI define goods put up in sets for retail sale 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 up 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 (e.g., in boxes or cases or on boards).

The "Gloriana" figure and the fairy figure are classifiable in two different headings. "Gloriana" is classifiable as a doll in heading 9502. The fairy figure is classifiable in subheading 6913.10.50 which provides for "Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other".

The two items are put up for sale together to allow the consumer to combine them in a display for decorative purposes. The use of these items in this manner allows for a variety of possible themes of the decorative combination.

The set will be sold in its imported condition, without repacking, to retail consumers. The small box with the fairy figure is included inside the larger box containing "Gloriana".

It is thus clear that the instant merchandise meets the requirements of a set. Once this fact is established, GRI 3(b) indicates that the goods are to be classified according to the material or component which gives them their essential character. The Explanatory Notes state that factors such as
bulk, quantity, weight and value may be considered in determining the essential character.

The "Gloriana" figure provides more bulk and weight than does the fairy figure and has a far greater value. Therefore, the "Gloriana" figure, which is a stuffed doll, imparts the essential character of the set.

Stuffed dolls are subject to temporary duty suspension under subheading 9902.95.01, HTSUSA, effective until 12/31/90. Note 2 of the U.S. Notes to Chapter 99 provides for the application of the GRI's to the provisions of this chapter. Note 2 specifically states:

2. Unless the context requires otherwise, the general notes and rules of interpretation, the section notes, and the notes in chapter 1 through 98 apply to the provisions of this chapter.

In view of the foregoing, the entire set is subject to duty free treatment in subheading 9902.95.01, HTSUSA.

HOLDING:

The merchandise under consideration, the "Gloriana" figure and the small fairy figure, is properly classifiable as a set under subheading 9502.10.20, HTSUSA, and is subject to duty free treatment under subheading 9902.10.20, HTSUSA.

Sincerely,

John Durant, Director

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