HQ 0089418 - Decision on Application for Further Review of Protest No. 3001-91-100020, filed January 8, 1991, concerning the classification of School Kids Dolls by Playskool. The marking on the sample states that the item is "made in China." - United States International Trade Commision Rulings

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HQ 089418

October 2, 1991

CLA-2 CO:R:G:F 089418 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

District Director of Customs
909 First Ave., Rm 2039
Seattle, WA 98174

RE: Decision on Application for Further Review of Protest No. 3001-91-100020, filed January 8, 1991, concerning the classification of School Kids Dolls by Playskool. The marking on the sample states that the item is "made in China."

Dear Sir:

This is a decision on a protest filed January 8, 1991, against your decision in the classification and liquidation of several dolls belonging to the doll series known as School Kids dolls.

FACTS:

You classified the subject merchandise under subheading 9502.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for dolls, other than stuffed and their parts and accessories. Protestant claims that the merchandise should be classified under subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls.

The sample doll submitted to this office measures approximately 35 centimeters (14 inches) from head to toe and the torso, (neck to crotch) is approximately 5-1/2 inches long. The head is connected to the torso by a hard, plastic shaft which extends approximately 3-3/4 inches down the torso. The torso also contains traditional stuffing material. The arms and head are constructed of plastic and are not stuffed. The legs are stuffed with traditional stuffing material.

ISSUE:

Whether the subject 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 subject doll can be classified by reference to GRI 1. It is our determination that the item is properly classified under subheading 9502.10.8000, HTSUSA, the provision for other dolls that are not stuffed.

It is Customs position that a doll is considered stuffed for tariff purposes if the stuffing materials impart the shape and form of the torso of figure. Customs has also held that the "feel" of an item may be relevant to the determination as stuffed or non-stuffed. Thus, while Customs makes an allowance for items such as shafts (to fasten the heads of dolls on to the torso) and battery packs and musical devices, this allowance must have a limit; said items must not be so predominant and obtrusive as to destroy the essential quality of the item as being stuffed. In the case of the School Kids Dolls, there seems to be very little stuffing material covering the front and back of the hard plastic shaft; if there is stuffing there, it can barely be felt. This fact, combined with the large size of the shaft, results in a large proportion of the torso losing its stuffed quality.

This determination is not based on the fact that the hard shaft can merely be felt through the stuffing material. In Headquarters Ruling Letter (HRL) 087279, dated September 28, 1990, the connecting shaft of the subject doll could also be felt through the stuffing material. In that instance, however, in which a Peewee Herman doll was classified as stuffed, the plastic shaft was barely noticeable because of its small size in relation to the remainder of the torso and, as noted in the ruling, the substantial amount of stuffing material with which it was surrounded. Such is not the case in the instance of the School Kids Dolls.

HOLDING:

The subject School Kids Dolls are classified under subheading 9502.10.8000, HTSUSA, the provision for dolls
representing only human beings and parts and accessories thereof, dolls whether or not dressed, other, other, other. The applicable duty rate is 12% ad valorem.

The protest should be denied. 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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