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HQ 952590


October 21, 1992

CLA-2 CO:R:C:F GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, New York 10004

RE: Reconsideration of New York Preclassification Ruling (PC) 868721; Nineteen dolls (including 6 dolls not subject to PC 868721)

Dear Mr. Marshak:

This letter is in response to your August 18, 1992, request for reconsideration of New York PC 868721, dated November 21, 1991, as it applies to the tariff classification of 13 dolls, to be imported by Ashton Drake Galleries. You also request that 6 additional dolls to be imported by Ashton Drake Galleries, which were not subject to NY PC 868721, but were the subjects of either an October 1991 Notice of Action or individual determinations in 1991, by a National Import Specialist, be reclassified as stuffed dolls. Samples and colored photographs were submitted with your request.

FACTS:

In PC 868721, dated November 21, 1991, and in the separate determinations noted above, Customs classified numerous dolls including the subject 19 dolls, under subheadings 9502.10.4000 and 9502.10.8000, HTSUSA, provisions for dolls, whether or not dressed, that are other than stuffed, and are either over 33 cm. in height (subheading 9502.10.8000), or not over 33 cm. in height (subheading 9502.10.4000). The applicable duty rate for these subheadings is 12 percent ad valorem. It is your contention that the dolls should be classified in subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls.

The nineteen dolls (the first 13 of which are subject to PC 868721) are marketed and identified as follows:

1. Julia - Your Heart's Desire
2. Rapunzel
3. Lullaby
4. Lily
5. Romantic Lady
6. Peggy Sue
7. Snow White
8. Samantha
9. Johnny
10. Eliza at Ascot
11. Katie
12. Little Christy
13. Benjamin's Ball
14. Flora
15. Millie the Flapper
16. Victorian Lady
17. Goldilocks
18. Laura
19. Maggie

These dolls are of the "China-head" type, i.e., with a porcelain head and porcelain extremities, including porcelain segments of the lower arms and legs that lead to the extremities. With the exception of "Little Christy" and "Laura" (which have no harnesses), the head of each doll is attached to a porcelain harness or chest plate which overlays a portion of the otherwise stuffed torso, extending down both the back and front of the torso. With the exception of "Millie the Flapper," the harness extends down the torso to a length not exceeding half the distance from the bottom of the neck to the groin. (The harness of "Millie the Flapper" extends to a length which exceeds 50 percent of the distance from the bottom of the neck to the groin.) The torso is stuffed to distention with either traditional stuffing material or, in the case of "Little Christy," filling material consisting of pellets or beans. The outer material of the torso and other stuffed sections of the dolls consist of a fabric material. The porcelain face of each doll is designed with molded or implanted facial features, and the dolls' heads have synthetic hair.

ISSUE:

Whether the 19 dolls should be classified as stuffed, or as 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 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 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 18 of the subject dolls should be classified in subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls. The entire torso of each of these 18 dolls is stuffed to distention with traditional stuffing material or filling material, and is covered in a skin of soft fabric. Of the 18 dolls, 16 dolls have harnesses, on which the chestplate and backplate of each doll extends to considerably less than "half of the distance from the bottom of the neck to the bottom of the groin." It is our further determination that, due to the excessive length of its hard-surface harness, the doll identified as "Millie the Flapper" is properly classified in subheading 9502.10.8000, the provision for dolls that are other than stuffed, and are over 33 cm. in height.

HOLDING:

Eighteen of the 19 dolls, identified herein, 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. The doll identified as "Millie the Flapper" is properly classified under subheading 9502.10.8000, the provision for dolls, whether or not dressed, that are other than stuffed, and are over 33 cm. in height. The applicable duty rate for this subheading is 12 percent ad valorem.

NY PC 868721, dated November 21, 1991, as it applies to the dolls identified herein, is hereby revoked.

Sincerely,

John Durant, Director

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