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NY B86160




June 25, 1997

CLA-2-95:RR:NC:SP:225 B86160

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0040

Mr. Paul Meyer
Nik and Associates
5758 W. Century Blvd. Suite 203
Los Angeles, CA 90045

RE: The tariff classification of a doll figure from China

Dear Mr. Meyer:

In your undated letter, received in this office on June 6, 1997, you requested a tariff classification ruling on behalf of your client Gazelle Incorporated.

The product submitted is called "The Three Stooges Talking Golf Head Covers." The item is one of a set of three figures resembling the formerly renowned comedians. The figures all depict men outfitted in leisure attire. A voice box is incorporated within the lower extremities that produces several prerecorded humorous phrases. The figure measures approximately 35 cm in height and consists of a plastic head with a textile body. The torso is void of any filler material to permit placement of the figure over a golf club head. The body cavity is lined with foam to provide some support, however, it is incapable of standing upright on its own. This figure is designed for golf enthusiast's and/or as a collectable article.

The instant items, Stooge golf club head covers, are not items of heading 9505. For items to be classified in this heading they must be, "in view of their intended use, generally made of non-durable material." Further, the items must be decorative, associated with a specific holiday or clearly magic tricks or practical jokes.

These items are not purely decorative, as they have a minor functional protective use for golf club heads. They are clearly not associated with a specific holiday and are not magic tricks. Although the fact that these items talk may make them amusing, they are not practical joke items as they will not place the user, or the people who hear the comments of the dolls, at a "humorous disadvantage" as defined by the courts.

We must consider the classification of dolls for the "Stooge golf club head covers". They are representations of humans. It is not surprising that the items are not advertised as dolls since the intended market is men. However, it seems clear that the company marketing the items considers them dolls. Mr. Kociemba, in his letter to the broker, refers to the items as dolls and points out their limitations as golf club head covers. Further, he points out his merchandising agreement expires in a year, a fact he believes will make the items collectible dolls.

It is the opinion of this office that the items could be classified as dolls of heading 9502. However, they are also golf club head covers classifiable in 9506. We have a clear GRI 3(a) situation which instructs us that "the heading which provides the most specific description shall be preferred to headings providing a more general description." The two headings under consideration are:

9502 - Dolls representing only human beings and parts and accessories thereof:

9506 - Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof:

The instant items, undoubtedly, are dolls representing human beings. They are also accessories to sports equipment. Clearly heading 9502 provides a more specific description of the instant items for tariff classifiction purposes.

The applicable subheading for "The Three Stooges" golf head covers will be 9502.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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