HQ 0953049 - Reconsideration of New York Preclassification Rulings (PCs) 852370 (Eleven dolls), and 861714 (Fourteen dolls); Classification of Item No. VIC-6405, "Jolly" doll - United States International Trade Commision Rulings

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HQ 953049

February 17, 1993

CLA-2 CO:R:C:F 953049 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000; 9902.95.01; 9502.10.8000

Mr. Eric S.C. Wang
Dynasty Customs Broker, Inc.
901 Sneath Lane, Suite 206
San Bruno, California 94066

RE: Reconsideration of New York Preclassification Rulings (PCs) 852370 (Eleven dolls), and 861714 (Fourteen dolls); Classification of Item No. VIC-6405, "Jolly" doll

Dear Mr. Wang:

This letter is in response to your October 21, 1992, request for: 1) reconsideration of New York PC 852370, dated June 18, 1990, as it applies to the tariff classification of 11 dolls, 2) reconsideration of New York PC 861714, dated April 15, 1991, as it applies to the tariff classification of 14 dolls, all to be imported by your client, Victoria Impex Corp.; and 3) the tariff classification of item no. VIC-6405, a doll identified as "Jolly," entered under subheading 9502.10.4000, HTSUSA. Samples of the dolls pre-classified were available at the times of the pre-classifications. In connection with your request, the National Import Specialists' contemporaneous pre-classification notes have been reviewed, and certain samples and a photograph (of "Jolly") have been submitted.

FACTS:

In PC 852370, dated June 18, 1990, and PC 861714, dated April 15, 1991, Customs classified numerous dolls, including 20 of the subject 25 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. We have reviewed these rulings and have found them to be partially in error.

In PC 852370, the eleven dolls pre-classified as other than stuffed are identified by item nos.: VIC-2330, 3140, 3152, 3153, 3204, 3220, 3227, 3228, 3229, 5026, and 6029.

In PC 861714, the nine dolls pre-classified as other than stuffed are identified by item nos.: VIC-3238, 3241, 3243, 3245, 3248, 3251, 6033, 6039, and 6406.

Both the pre-classified dolls and the "Jolly" doll, are essentially either one of two types, or are a combination of the two types of dolls. The "China-head" type doll has a porcelain head and porcelain extremities. The head of this type of doll is attached to a porcelain harness or chest plate. The harness overlays a portion of the otherwise stuffed torso, and extends down both the back and front of the torso to a length not exceeding half the distance from the bottom of the neck to the groin. The second type of doll generally has a porcelain or plastic head and neck which attaches directly to the torso.

The torso of each type of doll (and the combination type), is stuffed with either traditional stuffing material or filling material, or with a combination of these materials. The outer material of the torso and other stuffed sections of each doll consists of a fabric material. In the center of the torso, several of the dolls contain a music box, which is activated by a winding mechanism inserted in the back. In most cases, the music boxes are surrounded on at least three sides by stuffing or filling material. The music boxes and the porcelain harnesses impart a hard feel to the dolls' torsos.

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, with the exception of Item Nos. VIC-3238 and 3248, all the dolls (including "Jolly," Item No. VIC-6405) are classified in subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls. The entire torso of each of these dolls is stuffed with traditional stuffing or filling materials and is covered in a skin of soft fabric. The chestplates and backplates of the dolls with harnesses, extend to considerably less than "half of the distance from the bottom of the neck to the bottom of the groin." With the exception of the two dolls noted above (whose protruding music boxes are completely covered on only the front side), all music box inserts are covered by stuffing or filling material on at least three of the four sides of the torso.

HOLDING:

Twenty-four of the twenty-six 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 entries of this merchandise made on or prior to December 31, 1992, is suspended under subheading 9902.95.01, HTSUSA. For merchandise entered after that date, the general column one duty rate of 12 percent ad valorem will apply. The dolls identified as Item Nos. VIC-3238 and VIC-3248 remain 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 852370, dated June 18, 1990, and NY PC 861714, dated April 15, 1991, as they apply to the dolls identified herein, are hereby modified.

Sincerely,

John Durant, Director

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