CLA-2 CO:R:C:G 082573 SS
9505.90.6000
Ms. Laura Fumagalli
Import/Export Manager
Dakin, Inc.
7000 Marina Blvd.
Brisbane, CA 94005
RE: Toys and Puppets
Dear Ms. Fumagalli:
This is in response to your ruling request dated March 3,
1989, addressed to our New York office, concerning the tariff
classification of certain toys under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The merchandise under consideration is as follows:
1. A reversible Jack and Jill doll about 13 inches
tall. This sample bears a label stating that it is
a reversible puppet.
2. A reversible toy, approximately 12 inches tall,
consisting of Little Bo Peep on one side and a
sheep on the other.
3. A puppet of Santa Claus emerging from a chimney.
4. A small stuffed witch named Miss Hex, approximately
7 inches tall.
5. A glitter decorated wooden egg on a stick
approximately 6-1/2 inches long, with a bow
attached to the stick.
ISSUE
What is the proper tariff classification for a reversible
puppet doll, a reversible toy representing Little Bo Peep on
one side and a sheep on the other, a puppet of Santa emerging
from a chimney, a stuffed witch, and a glitter wooden egg on a
stick?
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LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the
headings and relative Section or Chapter Notes.
Heading 9502, HTSUS, provides for dolls representing only
human beings and parts and accessories thereof. The
Explanatory Notes to this heading state that the heading
includes not only dolls designed for the amusement of
children, but also dolls intended for decorative purposes
(e.g., boudoir dolls, mascot dolls), or for use in Punch and
Judy or marionette shows, or those of a caricature type. The
samples consisting of the reversible puppet of Jack and Jill,
the Santa emerging from a chimney, and the stuffed witch doll
are all human representations. Accordingly, these samples are
properly classifiable under this heading.
The sample consisting of Little-Bo-Peep which, when
turned inside out becomes a sheep, is described in both
heading 9502, which provides for dolls as discussed above, and
heading 9503, HTSUS, which provides for other toys. The
Explanatory Notes to heading 9503, HTSUS, state that the
heading includes toys representing animals or non-human
creatures even if possessing predominantly human physical
characteristics (e.g., angels, robots, devils, monsters),
including those for use in marionette shows. GRI 3(a) states
that the heading which provides the most specific description
is to be preferred. However, this same rule also provides in
relevant part:
When two or more headings each refer to part only of the
materials or substances contained in mixed or composite
goods or to part only of the items in a set put up for
retail sale, those headings are to be regarded as equally
specific in relation to those goods, even if one of them
gives a more complete or precise description of the
goods.
GRI 3(b) is not applicable in the instant case because
the article does not consist wholly of a component which
imparts an essential character -- the doll part of the puppet
is essentially a doll, and similarly, the sheep part is
essentially a sheep.
Since the classification question cannot be resolved by
application of GRI 3(a) and GRI 3(b), by virtue of GRI 3(c),
this item is classified under the heading which occurs last in
numerical order among those which merit equal consideration,
i.e., the heading identified by the highest number.
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Accordingly, the reversible item consisting of Little-
Bo-Peep on one side and a sheep on the other is properly
classifiable under heading 9503, HTSUS.
Heading 9505, HTSUS, provides for festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof. The
Explanatory Notes to this heading state that the heading
includes festive, carnival or other entertainment articles,
which in view of their intended use are generally made of non-
durable material.
Explanatory Note (A)(1) to heading 9505 further provides
that:
***
Cake and other decorations (e.g., animals, flags) which
are traditionally associated with a particular festival
are also classified here.
The item consisting of a decorated wooden egg on a stick,
with a bow attached to the stick, appears to be a decorative
item associated with Easter. The fact that it is festive in
appearance, is made of nondurable material and is used as a
decorative item for Easter baskets and flowers supports this
position. Accordingly, this item is properly classifiable
under heading 9505, HTSUS.
CONCLUSION:
The sample of the reversible Jack and Jill puppet is
properly classifiable under subheading 9502.10.4000, HTSUS,
dutiable at a rate of duty of 12 percent ad valorem.
The sample consisting of the reversible Little-Bo-Peep on
one side and a sheep on the other is properly classifiable
under subheading 9503.49.0020, HTSUS, dutiable at a rate of
6.8 percent ad valorem.
The sample of the puppet of Santa Claus emerging from a
chimney is properly classifiable in subheading 9502.10.4000,
HTSUS, dutiable at a rate of 12 percent ad valorem.
The sample of the stuffed witch, Miss Hex, is properly
classifiable under subheading 9502.10.2000, HTSUS, and
subject to a temporary suspension of duty under subheading
9902.95.01, HTSUS.
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The sample of the glitter decorated wooden egg on a stick
is properly classifiable under subheading 9505.90.6000, HTSUS,
dutiable at a rate of 3.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division