CLA-2 CO:R:C:G 085855 STB
TARIFF No.: 9502.10.80
Ned H. Marshak, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, N.Y. 10004
RE: Reconsideration of New York Ruling Letter 842930 concerning
classification of a "Beetlejuice" Doll
Dear Mr. Marshak:
This letter is in response to your request for a
reconsideration of New York Ruling Letter (NYRL) 842930, dated
October 25, 1989, regarding the classification of a "Beetlejuice"
talking toy doll under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). A sample figure, as well as
tapes of the "Beetlejuice" movie and television show were
submitted for our review.
FACTS:
In NYRL 842930, dated October 25, 1989, that office
classified a "Beetlejuice" talking doll under subheading
9502.10.80, HTSUSA, which provides for dolls representing only
human beings, whether or not dressed, other, other, other. The
applicable duty rate for that subheading is 12% ad valorem.
The sample article measures approximately 16 inches in
height and has a plastic head. The features on the face include
blue eyes surrounded by heavy dark circles, wide lips surrounding
large teeth, and white hair standing on end. The face is colored
to give the appearance of a "five o'clock shadow", i.e., an
unshaved appearance. The head may be twisted and released by a
button in the back of the neck. This allows for simulation of a
spinning head. The lower body is completely stuffed while the
upper body has a small amount of stuffing surrounding a mechanism
that provides audio sounds and the special effect of allowing the
head to spin in a 360 degree circle. Imbedded within the upper
torso in the back of the doll is a retractable string attached to
a plastic ring. The ring resembles a black snake. When the ring
is pulled, it activates the vocal mechanism in the torso
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of the doll and the doll vocalizes phrases from the movie
"Beetlejuice." The doll is clothed in a black and white striped
suit, a yellow shirt, a red tie, and black plastic boots.
It is your contention that the figure should be classified
under subheading 9503.41.10, HTSUSA, the provision for stuffed
animals or non-human creatures.
ISSUE:
What is the proper classification of the subject figure?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relevant section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Heading 9502, HTSUSA, provides for "Dolls representing only
human beings and parts and accessories thereof." Explanatory
Note 95.02 states 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 the
caricature type. The Explanatory Note further states that dolls
"may be jointed and contain mechanisms which permit limb, head or
eye movements as well as reproductions of the human voice,
etc...."
Your contention that the "Beetlejuice" figure should not be
classified as a doll is based on the argument that the figure
does not represent a human being, but rather is a representation
of what is supposed to be a "ghost" from the movie "Beetlejuice."
Headquarters Ruling Letter (HRL) 086088, dated February
21, 1990, states the following:
At their joint meeting on May 4, 1985, the
Nomenclature Committee and the Interim Harmonized System
Committee decided that angels and devils could not be
regarded as dolls within the meaning of heading 9502.
This decision was based on the argument that this
heading restricts its contents to dolls representing
only human beings. The majority of the participants
adopted the viewpoint that angels and devils should be
regarded as toys under heading 9503.
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It is Customs position that the intent of the
committees in reaching this conclusion is to deny the doll
classification to those figures which possess non-human
characteristics that are immediately apparent to the casual
observer. Where the non-human feature(s) can only be
discovered by close examination, the doll classification
may be appropriate. The phrase "close examination" may
encompass the need to look closely, the need to remove
the clothes of the figure, or perhaps even the need of
the observer to guess as to whether a feature that appears
to be non-human is, in actuality, such a feature. Most
angels and devils possess readily apparent non-human
features, i.e., halos, large wings, visible horns, pointed
tails, etc. However, if a figure is marketed as an angel
or devil, and yet appears human to the casual observer,
then, again, the doll classification may be appropriate.
It is our determination that doll classification is
appropriate for the "Beetlejuice" figure; the above test
supports this determination. The figure possesses no features
which are both clearly non-human and readily apparent to the
casual observer. The black circles around the eyes, the odd
hair, etc., could also be attributes of a human in bad health and
you concede this fact in your correspondence of April 17, 1990.
One can only guess as to whether these features are intended to
be non-human. The spinning head feature requires the pushing of
a hidden button in the back of the figure. All these features,
therefore, fail the "close examination" test set forth above.
The fact that the spinning head feature is apparent on the
packaging does not affect the classification. As noted above, it
is the appearance of the figure itself, and not the marketing,
which is important.
In support of your position, you argue that the
determination of whether a figure represents a human or non-human
must be based on the perception of a "casual observer" "who is
most likely to purchase the article." The argument continues
that the person most likely to purchase the article is one who
has seen the movie and/or the television show and thus will know
that the figure represents a ghost; therefore the doll
classification is not appropriate.
We disagree. Devils and angels are established in mass
popular culture, and are recognized throughout the world as non-
human creatures. In order not to be classified as dolls, figures
representing devils and angels, as well as other creatures, must
possess appendages and features which immediately, at first
glance, identify them as non-human. It should not be necessary
to see a particular movie to identify the creature as non-human.
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It is quite likely that many individuals who have never seen the
"Beetlejuice" movie or the cartoon will buy this doll; these
people, especially children, may be attracted by the odd looks,
the talking ability, and the spinning head feature. It is not
enough that a figure possess odd features that demonstrate
"something is not right"; it must be readily apparent that the
figure represents a "non-human" creature, without the necessity
of knowledge of a particular storyline.
Having determined that the subject figure is properly
classifiable as a doll, we also note that it is a doll that is
not stuffed. The upper body, from just below the waist to the
bottom of the neck, has a completely hard feeling to it. The
mechanisms that provide the special effects completely dominate
the upper body. In fact, it is difficult to determine that there
is any stuffing present in the upper body whatsoever, without
perhaps, cutting the doll open.
HOLDING:
The subject "Beetlejuice" figure is properly classifiable
under subheading 9502.10.80, HTSUSA, the provision for dolls
representing only human beings and parts and accessories thereof,
dolls whether or not dressed, other, other, other. The
applicable duty rate is 12% ad valorem. NYRL 842930 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division