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HQ 954259


April 13, 1994

CLA-2 CO:R:C:F 954259 K

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000; 9801.00.10

Michael K. Tomenga, Esq.
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: Classification Of Dolls Imported Along With Printed Material

Dear Mr. Tomenga:

This is in response to your request of April 19, 1993, for a ruling concerning the classification of certain dolls and the eligibility of printed material imported with them to be treated as American goods returned.

FACTS:

The five plastic dolls, referred to as "Figure in Valentine Gown", "Figure in Pink Evening Dress", "Figure in Mini-Skirt", "Ballerina Figure", and "Under-3 Plastic Figure", represent young female figures in various casual and formal dress and measure approximately 10.2 to 11.5 centimeters.

The "Figure in Valentine Gown" (WRIN No. 4966-09) is a figure of a blond-haired, blue-eyed white-skinned young women dressed in a white gown. The fringes of the gown are decorated with red hearts, and the figure is depicted as wearing a necklace with a heart pendant, and holding at her waist a red, heart-shaped box in her hands. The textile fiber hair which reaches her waist may be combed by a child. The fringe of the figure's dress forms a flat oval base, which allows the figure to stand upright without support.

The "Figure in Pink Evening Dress" (WRIN No. 4966-03) also depicts the same blond-haired, blue-eyed young woman, but dressed in a formal, flowing pink dress with a white bodice. The fringe of this figure's dress also forms a flat oval base which allows the figure to stand upright without support. This figure holds at her waist a white pocketbook in her hands.

The "Figure in Mini-Skirt" (also WRIN No. 4966-03) depicts
the same blond-haired, blue-eyed young woman, but dressed in a gold mini-skirt with a gold neckline and wearing knee-high gold boots. The figure is molded to a round blue star base which allows the figure to stand upright without support.

The "Ballerina Figure" (WRIN No. 4966-09) depicts a young black woman dressed in a ballerina outfit. The figure has a short purple dress with a white bodice, and white stockings and dance slippers. The figure is depicted with dark brown hair and brown eyes and is attached to a round light blue base which allows the figure to stand upright without support.

The "Under-3 Plastic Figure" (WRIN No. 4966-24) depicts a blond-haired, blue-eyed young white woman dressed in a white wedding gown with a white veil and white pearls. The article is made of plastic and has an oval base which allows the figure to stand upright without support.

The dolls are packaged with printed material. This ruling request also concerns the printed material claimed to be printed in the United States, and exported and returned without having been advanced in value or improved in condition by any means other than the mere insertion of it in the packaging for the imported dolls. The printed material is claimed to be eligible for duty-free treatment under subheading 9801.00.10, Harmonized Tariff of the United States (HTSUS).

ISSUE:

The issue is the proper classification of the dolls and whether the printed matter imported with the dolls may be eligible for duty-free treatment under subheading 9801.00.10, HTSUS.

LAW AND ANALYSIS:

There appears to be no dispute as to the proper classification of the dolls as described above in subheading 9502.10.4000, HTSUS.

Subheading 9801.00.10, HTSUS, provides that products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, are free of duty. Superscope, Inc. v. United States, 13 CIT 997 (1989), is cited to support the position that the printed matter in question is eligible for duty-free treatment under subheading 9801.00.10.

In Superscope, supra, the question was whether glass panels, admittedly manufactured in the United States, and packaged as part of the unassembled cabinets which were classified as "entireties", should have been granted American goods returned treatment under item 800.00, Tariff Schedules of the United States (TSUS), the
predecessor of subheading 9801.00.10, HTSUS. The glass panels were not improved in value or condition but were merely repackaged with other components and the court held that they were entitled to be treated as American goods returned free of duty. The decision of the court under item 800.00, TSUS is equally applicable for subheading 9801.00.10, HTSUS. Also, see Headquarters Ruling Letter 555428, dated April 17, 1990.

HOLDING:

The dolls as described above are classified as other dolls representing only human beings, not stuffed, and not over 33 cm in height, in subheading 9502.10.4000, HTSUS, with duty at the general rate of 12 percent ad valorem.

Printed material printed in the United States that is exported and has not been advanced in value or improved in condition by any process of manufacture or other means while abroad that is merely returned repackaged with other components is eligible for duty- free treatment under subheading 9801.00.10, HTSUS, upon compliance with the requirements of the Customs Regulations (19 Code of Federal Regulations 10.1).

Sincerely,

John Durant, Director

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