HQ 0088708 - Bean Bag Santa - United States International Trade Commision Rulings

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HQ 088708
July 1, 1991

CLA-2 CO:R:C:F 088708 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000, 9902.95.01

Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE: Bean Bag Santa

Dear Mr. Simon:

This letter is in response to your request, dated February 19, 1991, for a reconsideration of Headquarters Ruling Letter (HRL) 087212 regarding the classification of a bean bag Santa doll. As explained below, we are treating this ruling as a separate classification of a new item and not as a reconsideration. Samples were submitted with your request.

FACTS:

On September 17, 1990, we issued Headquarters Ruling Letter (HRL) 087212 classifying a bean bag Santa, imported by Russ Berrie & Company, as non-stuffed. The item number for this merchandise was given as 6077. On February 19, 1991, you submitted a request for reconsideration of the classification of this item and you submitted a new sample; the new sample consists of the original Santa with additional stuffing material inserted into the item. This new sample, which is the subject of this ruling letter, weighs approximately 257 grams or 10.28 ounces. The Santa which we have classified as non-stuffed weighs approximately 154 grams or 6.56 ounces. Thus, the new sample is approximately 60% heavier than the previous version. Although the original item has now been modified, the same item number (6077) has been retained. In a telephone conversation of June 12, 1991, a representative of your office stated that the costs and effort required of your client to change the item number would be prohibitive. As a result, we have agreed to classify the new item as is. We are treating your request as a request for classification of a new item rather than as a request for reconsideration. We note that this ruling only applies to the heavier bean bag Santas which contain a substantial amount of
stuffing fully distending the torso, and does not necessarily apply to every bean bag Santa that is given the item number 6077.

The item under consideration is a Santa figure approximately 12 inches tall. The figure is round and dressed in red, with a simulation of a belt around the waist. Two small protrusions at the bottom give the appearance of feet. The arms are short and the hands are green in color and have only the thumb in detail, giving the appearance that the figure is wearing mittens. The face is also round, with an extensive white beard, red lips, a round red nose, two small black eyes with bushy white eyebrows, and the traditional red Santa cap trimmed with white simulated fur. Almost three-fourths (3/4) of the torso of the figure is completely stuffed with a substantial amount of filler material so that the torso is fully distended and the figure is given a rotund appearance. The lower part of the torso contains a bean bag filling which allows the figure to be placed in an upright position. As described above, this bean bag Santa weighs approximately 257 grams or 10.28 ounces.

ISSUE:

Whether the subject bean bag Santa doll should be classified as stuffed or non-stuffed?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 requires that classification be 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 GRIs taken in order.

The instant merchandise can be classified by reference to GRI 1. In HRL 087212, dated September 17, 1990, we considered merchandise that was identical to the instant merchandise except that, as we have described, the amount of stuffing in the instant item has been substantially increased. In HRL 087212, we ruled that the bean bag Santa is classifiable as a doll under heading 9502, HTSUSA, and is not classifiable as a festive article under heading 9505, HTSUSA. We arrive at that same determination concerning the instant merchandise based on the reasoning provided in HRL 087212 (copy enclosed).

Therefore, the issue that must be decided is whether the subject item should be classified as a stuffed doll or as a doll that is not stuffed.

It is Customs position that a doll, or toy, is considered stuffed for tariff purposes if the stuffing materials impart the shape and form to the torso of the figure. Customs has also held that the "feel" of an item may be relevant to the determination of stuffed vs. non-stuffed. In HRL 083791 of June 2, 1990, this office examined merchandise somewhat similar to the instant item in that it concerned a doll which contained traditional stuffing material as well as a bean bag filling in the lower torso that allowed the item to sit upright. In ruling that the item was stuffed, we noted that:

The figure is primarily filled with soft filling material, has the appearance of being stuffed, and moreover, imparts an overall feeling of softness to the touch despite the presence of the bean filling. Since the bean filling does not affect the shape and feel of the doll, the doll is considered stuffed for purposes of tariff classification.

The stuffing material present in the instant Santa fully distends the outer shell of the item and imparts the shape and form to the torso of the figure; the figure has the appearance of being stuffed. Although the beans can be felt in the lower section of the torso, the soft feel of the majority of the torso demonstrates the commercial reality that this item is a stuffed doll.

HOLDING:

The subject bean bag Santa, which has stuffing fully distending the torso of the figure, is properly classifiable under subheading 9502.10.2000, HTSUSA, the provision for dolls representing only human beings and parts and accessories thereof, dolls, whether or not dressed, stuffed. The item is subject to duty-free treatment under subheading 9902.95.01, HTSUSA.

Although the item number of this merchandise is 6077, this ruling will not necessarily apply to all bean bag Santas carrying this item number; it only applies to those items which have stuffing fully distending the torsos of the figures with a weight of approximately 257 grams or 10.28 ounces.

Sincerely,

John Durant, Director

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