HQ 0951307 - Decision on Application for Further Review of Protest No. 3701-92-100008, filed February 3, 1992, concerning the classification of "Teensie Sofskin" dolls. The dolls are imported from China and Hong Kong. - United States International Trade Commision Rulings

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HQ 951307

July 24, 1992
CLA-2 CO:R:C:F 951307 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

District Director of Customs
6269 Ace Industrial Dr.
Milwaukee, Wisconsin 53110

RE: Decision on Application for Further Review of Protest No. 3701-92-100008, filed February 3, 1992, concerning the classification of "Teensie Sofskin" dolls. The dolls are imported from China and Hong Kong.

Dear Sir:

This is a decision on a protest filed February 3, 1992, against your decision in the classification and liquidation of Teensie Sofskin dolls.

FACTS:

You classified the subject merchandise under subheading 9502.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the provision for dolls, other than stuffed. 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, identified as item no. 17121, measures approximately seven inches (seventeen cm) in height. The outer shell of the doll, excluding the head, is constructed of a soft, pliable, rubber material: the torso is stuffed with polyester fibre fill. The head is slightly "harder" and less pliable than the remainder of the doll.

ISSUE:

Whether the subject Teensie Sofskin doll should be classified as a stuffed doll 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 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 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.

Examination of the sample submitted to this office and application of the above definition indicates to us that this doll should be classified as a stuffed doll under subheading 9502.10.2000, HTSUSA. The torso is manufactured to contain stuffing and is fully stuffed with traditional stuffing material. The skin of the torso, as well as that of the arms and legs, is constructed of a soft, pliable material.

HOLDING:

The subject doll, marketed as "Teensie Sofskin" is 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.

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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