HQ 0952601 - Modification of NYRL 849725; a doll from Hong Kong and China - United States International Trade Commision Rulings

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HQ 952601

December 2, 1992

CLA-2 CO:R:C:F 952601 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000; 9902.95.01

Mr. Neil I. Yeschin
All Nations Forwarding Co., Inc.
248-06 Rockaway Boulevard
Jamaica, New York 11422

RE: Modification of NYRL 849725; a doll from Hong Kong and China

Dear Mr. Yeschin:

This letter is in further response to your inquiry of February 20, 1990, concerning the tariff classification of a doll to be imported from Hong Kong and China by Lovee Doll & Toy, Inc. A sample was submitted with your inquiry.

FACTS:

In New York Ruling Letter (NYRL) 849725, dated March 15, 1990, Customs classified the doll under subheading 9502.10.8000, HTSUSA, the provision for dolls, whether or not dressed, that are other than stuffed, and over 33 cm. in height. The applicable duty rate for that subheading is 12 percent ad valorem. We have reviewed that ruling and have found it to be partially in error.

The doll, which represents a baby, measures approximately 16 inches in height, has plastic hands and a vinyl head, with eyes that open and close, and synthetic hair. The arms, legs, and torso of the doll contain traditional stuffing materials. Inserted within the torso's stuffing is a large, plastic, battery-powered voice mechanism which, when the doll's foot is pressed, causes the doll to laugh and speak. The mechanism imparts a hard feel to the otherwise stuffed torso.

ISSUE:

Whether the doll 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 the doll is classified in subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls. The torso of the doll is filled with traditional stuffing material, covered in a skin of soft fabric, and the inserted voice mechanism is covered by the stuffing on at least 3 of the 4 sides.

HOLDING:

The doll is 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, until December 31, 1992.

NYRL 849725, dated March 15, 1990, is hereby modified.

Sincerely,

John Durant, Director

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