HQ 0086264 - Reconsideration of New York Ruling Letter (NYRL) 847062; Katie and Emma dolls - United States International Trade Commision Rulings

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HQ 086264
June 22, 1992

CLA-2 CO:R:C:F 086264 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

Mr. Arthur T. Downey
Johnson & Gibbs
1001 Pennsylvania Ave., N.W.
Suite 745
Washington, D.C. 20004

RE: Reconsideration of New York Ruling Letter (NYRL) 847062; Katie and Emma dolls

Dear Mr. Downey:

This letter is in response to your January 9, 1990 Request for Reconsideration of NYRL 847062, dated December 4, 1989, concerning the tariff classification of two dolls known as "Katie's Bedtime Story" and "Teatime for Emma." Samples were submitted with your request.

FACTS:

In NYRL 847062, dated December 4, 1989, our New York office classified both of the above-referenced dolls under subheading 9502.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for dolls, representing only human beings, whether or not dressed, other, other, other. The applicable duty rate for that subheading is 12% ad valorem.

The first sample we will describe is marketed as "Katie's Bedtime Story." The "Katie" doll is approximately 16 inches (40.5 cm) in height and simulates a little girl situated in a semi-sitting position with her legs crossed. The doll has a porcelain head and face with molded or implanted facial features, synthetic hair and a ribbon in the hair. The porcelain extends down over the neck into a harness that overlaps a portion of the traditionally stuffed torso, front and back. The entire torso is stuffed to distention, and a large majority of this torso is not covered by the overlay. The top of the arms, down to approximately the elbow, and the legs, down to approximately the knee, are also stuffed. The remainder of the extremities are
composed of porcelain. The doll is clothed in a traditional one piece, footed pajama outfit.

The second sample is marketed as "Teatime for Emma." The Emma doll is approximately 16.5 inches (42 cm) in height. This doll also represents a little girl and has a porcelain head and face with molded or implanted facial features. The head is ornamented with synthetic hair styled in a bun. The porcelain of the head extends past the neck into a short harness, that, like the Emma doll, overlaps a portion of the traditionally stuffed torso, front and back. The entire torso is stuffed to distention, and a large majority of the torso is not covered by the overlay. The arms are composed of porcelain. The doll is clothed in a silk tea dress and carries a small wicker basket containing two small plates and cups.

It is your contention that both dolls should be classified under subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls and parts and accessories thereof, which will entitle the dolls to duty-free entry.

ISSUE:

Whether the Katie and Emma dolls should be classified as stuffed dolls or as dolls that are other than stuffed?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule 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 then be applied.

The proper heading in this case is clear, i.e. Heading 9502 for dolls; the subheadings at issue differentiate between stuffed dolls and those that are not stuffed. Therefore, only reference to GRI 1 is necessary here as a determination of what constitutes a stuffed doll is dispositive of the issue.

The Tariff Schedule provides in Heading 9502 for the classification and rate of duty of dolls representing only human beings and parts and accessories thereof imported into the

United States. Any doll classified in subheading 9502.10.2000, HTSUSA, as "stuffed" is entitled to duty-free treatment by virtue of subheading 9902.95.01, HTSUSA, which suspends the duty on stuffed dolls until December 31, 1992. Ordinarily, any doll determined to be "other than stuffed" would be classified in subheading 9502.10.40, HTSUSA, if not over 33 cm in height, subheading 9502.10.60, HTSUSA, if capable of electromechanical movement of body parts, or subheading 9502.10.80, HTSUSA, if not provided for by the foregoing provisions. All three provisions are subject to a duty rate of 12% ad valorem. Dolls classified within these latter three provisions also could be entered free of duty under the Generalized System of Preferences (GSP), the Caribbean Basin Economic Recovery Act (CBERA), or the United States - Israel Free Trade Agreement if applicable regulatory requirements are met.

In light of the foregoing, it is necessary that Customs have some criteria in place to make a distinction between stuffed and non-stuffed dolls. The problem in determining whether or not dolls are stuffed arises primarily in two instances: (1) when the dolls have a stuffed torso, but also have porcelain harnesses (or harnesses constructed of any "hard" material) which are attached to the head and neck and extend downward to cover a portion of the upper torso, and (2) dolls which have internal mechanisms (musical devices, etc.), or non-traditional stuffing material items included in the torso. In some instances, a combination of (1) and (2) will occur.

Over the past several years, the Customs Service has been involved with various importers on the issue of the definition of stuffed dolls. Because of the complexities involved in resolving this issue, approximately nine (9) months ago the Customs Service concluded it would be best to publish a notice in the Federal Register soliciting public comment on the definition of stuffed dolls. Shortly thereafter, an amendment to HR 1705, a bill to extend for three (3) years the existing suspension of duty on stuffed dolls and to define stuffed dolls was proposed in Congress. At a Ways and Means Committee markup on various miscellaneous trade measures, a dialogue occurred between the Committee and the Customs Service representative concerning this matter. Customs testified that the agency concurred in the opinion of various doll importers that the current definitional "tests" were very subjective and that the subjectivity resulted in a number of administrative problems for both Customs and the importers. Customs indicated that the agency would welcome any clarification. The Committee requested that the Customs Service bring together the various entities involved in this matter to resolve this issue and to reach a consensus definition. In the weeks following that request, numerous discussions and meetings
were held with representatives of the trade, other Government agencies and Congressional members and their staffs during which the various parties evolved a definition of stuffed dolls as applied by the trade. This definition, which Customs herein adopts as its position on the matter, states that a doll will be classified as "stuffed" if:

(a) the torso (which in this use means the body of the doll from the bottom of the neck to the groin) is, in whole or in part, manufactured to contain either:

(i) traditional stuffing material, which includes natural or synthetic textile materials,
(ii) filling material, which includes pellets, beans, or crushed nutshells, or
(iii) any combination of the stuffing or filling material referred to in (i) and (ii);

(b) any insert in the doll, which may include a mechanism voice unit, sound device, head stabilizer, music box, battery pack, or similar device, or compartment in which a person's hand can be placed, is covered by the stuffing or filling material referred to in (a) on at least 3 of the 4 sides of the torso;

(c) at least a portion of the skin of the torso is constructed of soft or pliable material or fabric; and

(d) any hard-surface harness, chestplate, or backplate making up or over a portion of the body of the doll does not extend below half of the distance from the bottom of the neck to the bottom of the groin.

Examination of the samples submitted to this office and application of the above definition indicates to us that the dolls should be classified as stuffed dolls under subheading 9502.10.2000, HTSUSA. The entire torso of each doll is stuffed to distention with traditional stuffing material and covered in a skin of soft fabric. The chestplates and backplates of the dolls extend considerably less than "half of the distance from the bottom of the neck to the bottom of the groin." These dolls possess no internal mechanisms.

HOLDING:

The two dolls at issue, marketed as "Katie's Bedtime Story" and "Teatime for Emma", are properly classified under subheading

9502.10.2000, HTSUSA, the provision for dolls representing human beings and parts and accessories thereof, dolls, whether or not dressed, stuffed. The duty on this merchandise is temporarily suspended under subheading 9902.95.01, HTSUSA.

NYRL 847062 is hereby revoked.

Sincerely,

John Durant, Director

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