HQ 0087132 - Decision on Application for Further Review of Protest No. 1101-9-000395, filed December 7, 1989, concerning the tariff classification of the "Tolkien Doll, Queen Galadriel", item number B11PU21. - United States International Trade Commision Rulings

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HQ 087132

August 12, 1992

CLA-2 CO:R:C:F 087132 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000, 9902.95.01

District Director of Customs
Second and Chestnut Streets
Suite 102
Philadelphia, PA 19106

RE: Decision on Application for Further Review of Protest No. 1101-9-000395, filed December 7, 1989, concerning the tariff classification of the "Tolkien Doll, Queen Galadriel", item number B11PU21.

Dear Sir:

This is a decision on a protest filed December 7, 1989, against your decision in the classification and liquidation of a doll marketed as "Tolkien Doll, Queen Galadriel", item number B11PU21, entry made on April 17, 1989, and liquidated on September 8, 1989.

FACTS:

You classified the Queen Galadriel doll in subheading 9502.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for dolls, whether or not dressed, that are other than stuffed. Protestant claims that the doll should be classified in subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls.

The subject doll is approximately twenty three (23) inches in height. The torso and upper sections of the arms and legs are stuffed to distention with traditional stuffing material. The head, neck, and lower arms and legs are constructed of molded porcelain. Porcelain also extends from the neck down the front and back of the torso, overlaying approximately one and one-half (1-1/2) inches of the stuffed torso; the torso itself is approximately eight (8) inches in length.

ISSUE:

Whether the doll should be classified as stuffed or as a doll that is 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 Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

The proper heading in this instance is clear, i.e., heading 9502 for dolls; the subheadings at issue include stuffed dolls and those that are not stuffed. Therefore, only reference to GRI 1 is necessary here because a determination of what constitutes a stuffed doll is dispositive of the issue. The definition of "stuffed doll", for tariff purposes, is set out in Customs Service Decision (CSD) 92-28, dated July 8, 1992. This definition states that a doll is "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.

It is our determination that the Queen Galadriel doll should be classified in subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls. The torso is stuffed to distention with traditional stuffing material and is covered with a "skin" of soft fabric. In this instance, breasts are formed by this same stuffing/fabric combination. The porcelain harness or overlay does not extend "below half of the distance from the bottom of the neck to the bottom of the groin." In fact, the porcelain does not extend down even one-fourth of this distance. Customs classified this same doll in the provision for stuffed dolls in Headquarters Ruling Letter 086332, dated August 6, 1992.

HOLDING:

The "Tolkien Doll, Queen Galadriel", item number B11PU21, is classified in 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.

The protest should be allowed in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

Sincerely,

John Durant, Director

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