HQ 0952618 - Modification of San Diego District Ruling Letter (DD) 853640; a doll from Taiwan - United States International Trade Commision Rulings

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HQ 952618

December 2, 1992

CLA-2 CO:R:C:F 952618 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000; 9902.95.01

Ms. Maryann Welch
Import Manager
Schenkers International Forwarders, Inc.
3901 C Castlewood Road
Richmond, Virginia 23234

RE: Modification of San Diego District Ruling Letter (DD) 853640; a doll from Taiwan

Dear Ms. Welch:

This letter is in further response to your inquiry of June 13, 1990, on behalf of your client, concerning the tariff classification of a doll to be imported from Taiwan by the U.S. Historical Society. A sample of the doll was submitted with your original ruling request.

FACTS:

In DD 853640, dated July 6, 1990, Customs classified the doll under subheading 9502.10.4000, HTSUSA, the provision for dolls, whether or not dressed, that are other than stuffed, and are less than 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 measures approximately 12-1/2 inches in height. The head of the doll is made of porcelain with molded facial features and synthetic hair. The head is attached to a porcelain harness or chest plate, which forms much of the doll's chest and covers the shoulder blade area in the back. The harness extends down the torso to a length not exceeding half the distance from the bottom of the neck to the groin. The remainder of the doll's torso and upper arms and legs, is comprised of woven textile fabric filled with traditional stuffing stuffed material.

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 and covered in a skin of soft fabric. The chestplate and backplate of the doll extend to considerably less than "half of the distance from the bottom of the neck to the bottom of the groin."

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. After that time, the general column one duty rate of 12 percent ad valorem will apply.

DD 853640, dated July 6, 1990, is hereby modified.

Sincerely,

John Durant, Director

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