HQ 0952612 - Modification of New York Ruling Letter (NYRL) 857941; handicraft dolls from South Africa - United States International Trade Commision Rulings

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HQ 952612

December 17, 1992

CLA-2 CO:R:C:F 952612 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000; 9502.10.8000; 9902.95.01

Mr. Warwick N. Ofsowitz
3115 Old Post Drive
Pikesville, Maryland 21208

RE: Modification of New York Ruling Letter (NYRL) 857941; handicraft dolls from South Africa

Dear Mr. Ofsowitz:

This letter is in further response to your inquiry of November 6, 1990, concerning the tariff classification of four separate items, each item consisting of a doll or pair of dolls to be imported by you from South Africa. Descriptive literature and photographs of the dolls were submitted with your original ruling request.

FACTS:

In NYRL 857941, dated December 5, 1990, Customs classified the dolls under either subheading 9502.10.4000 or subheading 9502.10.8000, HTSUSA, the provisions for dolls, whether or not dressed, that are other than stuffed, and are either less than 33 cm. (9502.10.4000), or greater than 33 cm. (9502.10.8000) in height. The applicable duty rate for these subheadings is 12 percent ad valorem. We have reviewed that ruling and have found it to be partially in error.

The first item (no. 8) is identified as the "Ceremonial" doll. The doll measures approximately 29 inches in height, is made of textile material and beads, and is stuffed with grass.

The second item (no. 9) is identified as the "Initiation" doll. The doll measures approximately 19-1/2 inches in height, is made of textile material and beads, and is stuffed with wood chips.

The third item (no. 15) consists of two dolls, identified as "Beaded" doll and "Miniature Beaded" doll. Each doll has a cone shaped body, measures under seven inches in height, is made of textile material and beads, and is stuffed with pieces of textile material.

The fourth item also consists of two dolls, which represent a man and a woman. The dolls are identified as "Sotho" dolls, and measure less than 9 inches in height. The man is wearing cloth pants, a shirt, and a cape. The woman is wearing a textile dress and a cape. The body of each doll is stuffed with pieces of textile material.

ISSUE:

Whether the 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 the "Beaded," "Miniature Beaded," and "Sotho" dolls are classified in subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls. The torso (body of the doll from bottom of the neck to the groin) of each doll is filled with traditional stuffing material, and at least a portion of the skin of each torso is constructed of soft or pliable material or fabric. The "Ceremonial" and "Initiation" dolls, which are not stuffed with either traditional stuffing material or acceptable filling material, remain classified under subheading 9502.10.8000, HTSUSA, the provision for dolls, whether or not dressed, that are other than stuffed.

HOLDING:

The "Beaded," "Miniature Beaded," and "Sotho" dolls 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, until December 31, 1992. After that time, the general column one duty rate of 12 percent ad valorem will apply.

The "Ceremonial" and "Initiation" dolls remain classified under subheading 9502.10.8000, HTSUSA, the provision for dolls, whether or not dressed, that are other than stuffed.

NYRL 857941, dated December 5, 1990, is modified accordingly.

Sincerely,

John Durant, Director

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