HQ 0953335 - Decision on Applications for Further Review of Protest Nos. 2704-84-001053 and 2704-84-003489, filed on March 20, 1984, and in September 1984, respectively, concerning the classification of "Masters of the Universe" figures identified as "Faker" and "Man- E-Faces," respectively. - United States International Trade Commision Rulings

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HQ 953335

July 9, 1993

CLA-2 CO:R:C:F 953335 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 737.24

District Director of Customs
300 South Ferry Street
Terminal Island, Room 2017
San Pedro, California 90731

RE: Decision on Applications for Further Review of Protest Nos. 2704-84-001053 and 2704-84-003489, filed on March 20, 1984, and in September 1984, respectively, concerning the classification of "Masters of the Universe" figures identified as "Faker" and "Man- E-Faces," respectively.

Dear Sir:

This is a decision on protests filed on March 20, 1984, and in September 1984, against your decisions in the classification and liquidations on February 24 and June 22, 1984, of "Masters of the Universe" action figures entered in October 1983 and May 1984.

FACTS:

You classified both figures under item 737.24, Tariff Schedules of the United States (TSUS), the provision for dolls, with or without clothing, that are not over 13 inches in height. Protestant claims that the "Faker" figure should be classified under item 737.95, TSUS, the provision for toys not specifically provided for, with a duty rate of 12.3 percent ad valorem. Protestant claims that the "Man-E-Faces" figure should be classified under item 737.49, TSUS, the provision for toy figures of inanimate objects, with a duty rate of 10.9 percent ad valorem.

The record contains a letter dated May 27, 1986, from a corporate officer of Mattel, Inc., to Los Angeles Customs, referencing Mattel's request that Customs suspend action on numerous protests involving classification issues pertinent to the action figures "Stratos" and "Man-E-Faces." At that time, a Decision on Application for Further Review of Protest No. 2704- 84-003313, was pending at Customs Headquarters. In Headquarters Ruling Letter (HRL) 077941, dated October 10, 1986, this office issued a decision (which concerned the classification of "Stratos" only), denying that protest in full, and holding that the action figure was properly classifiable as a doll under item 737.24, TSUS. It appears that until recently, action on the instant protests remained suspended.

The action figures "Faker" and "Man-E-Faces" (like "Stratos") each measure approximately 5-1/2 inches in height. The "Faker" figure is advertised and portrayed as an evil robot which simulates the heroic figure, "He-Man," the most powerful man in the universe, in order to penetrate the good side's security and wreak havoc. The only features distinguishing "Faker" from "He-Man" are blue skin and a control panel concealed behind a plate within the figure's chest. The figure identified as "Man-E-Faces" is advertised and portrayed as a heroic human...robot...monster, whose dominant feature is a mechanism surrounding the head, which can revolve 360 degrees to reveal any of the three faces. The figure also has tubes surrounding and entering its torso.

ISSUES:

1) Whether the "Faker" figure is properly classified in item 737.24, TSUS, as a doll, or in item 737.95, TSUS, as a toy not specially provided for.

2) Whether the "Man-E-Faces" figure is properly classified in item 737.24, TSUS, as a doll, or in item 737.49, TSUS, as a toy figure of an inanimate object.

LAW AND ANALYSIS:

In Russ Berrie & Co. v. United States, 76 Cust. Ct. 218, C.D. 4659 (1976), the Customs Court confirmed that the tariff provision for dolls is an eo nomine (as opposed to a use) provision covering all forms of an article. It was further stated that the term "dolls," could refer to articles 1) similar
to "dolls" used as children's playthings, 2) used for ornamental purposes, and/or 3) commonly referred to as "dolls" in the trade or the commerce of the United States.

The subject items were advertised as "action figures," not as "dolls," because the market targeted was young boys. In HRL 070026, dated January 26, 1983, a G.I. Joe action figure was held to be a doll. Thus, the term "action figure" is merely a euphemism for "doll," in that the items are commonly referred to as "dolls" in the trade or the commerce of the United States. Since dolls represent human beings, we must determine whether these figures are sufficiently human in appearance to be classified in item 737.24, TSUS.

As noted in the facts section, HRL 077941, dated October 10, 1986, affirmed the tariff classification of "Stratos" in item 737.24 as a doll. At issue in the ruling was the interpretation of Customs Service Decision (C.S.D.) 81-236 (1981), in which Customs had affirmed that toys depicting extraterrestrial creatures that were merely humanoid (i.e., less than predominantly nonearthly, but insufficiently human to constitute a doll) would be classified as toy figures of animate objects in item 737.40, TSUS. In HRL 077941, it was found that distortions (described as excessively long arms and exaggerated lips) of the otherwise human features of "Stratos," did not result in a figure sufficiently grotesque or otherwise unworldly to suggest an extraterrestrial, nor even a humanoid creature. The "eye treatment and head ridges" of "Stratos," which the protestant claimed amounted to a further departure from usual human depiction, were interpreted to be a type of helmet with built-in goggles.

Looking to the action figures of this case, we note that "Faker's" only patent distortion is the blue shade of its "skin." Since Customs does not generally view skin color as a determining factor in the classification of dolls, it is our determination that the "Faker" figure represents a human being and is properly classified in item 737.24, TSUS.

With respect to "Man-E-Faces," it is said that the revolving mechanism surrounding the figure's head is easily maneuvered to present the heroic human face (the only face shown on a photograph submitted). With this face, the torso tubes may be viewed as body armor. It follows, however, that the figure's robot and monster faces are just as accessible as the human
face, rendering it more difficult to see the midsection tubing as protective wear. We also note that these alternate faces are not masks or other items worn, but immutable characteristics of the creature itself that are not representative of a human being, precluding the figure's classification as a doll. It is our determination that the figure is properly classified in item 737.49, TSUS.

HOLDING

The action figure identified as "Faker" is properly classified in item 737.24, TSUS, as "Dolls (with or without clothing): Other, 13 inches and under in height." The general column one rate of duty applicable to this merchandise is 14.8 percent ad valorem.

The action figure identified as "Man-E-Faces" is properly classified in item 737.49, TSUS, as "Toy figures of inanimate objects, not having a spring mechanism: Other." The general column one rate of duty applicable to this merchandise is 10.9 percent ad valorem.

Protest No. 2704-84-001053 should be denied in full. With respect to Protest No. 2704-84-003489, since reclassification of the merchandise as indicated above would result in the same rate of duty as claimed, you are instructed to allow the protest in full. A copy of this decision should be attached to each Form 19 to be returned to the protestant.

Sincerely,

John Durant, Director

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