CLA-2 C0:R:C:G: 086088 STB
Mr. Arthur T. Downey
Sutherland, Asbill & Brennan
1275 Pennsylvania Avenue, N.W.
Washington, D.C. 20004-2404
RE: "Gloriana" doll
Dear Mr. Downey:
This is in response to your letter of November 8, 1989, on
behalf of Georgetown Collection, Inc., in which you requested a
ruling on the tariff classification of merchandise described as
the "Gloriana" doll. Samples were submitted with your request.
FACTS:
The figure at issue measures approximately 24 inches in
height. Its face and head are composed of porcelain with molded
and painted features, and synthetic hair. The neck extends into
a porcelain harness which reaches to the top of the bust line in
the front. The harness forms the shoulders of the doll and a
portion of the shoulder blades in the back. The arms are
porcelain from just above the elbow to the hand, as are the legs
from the knee down.
Underneath the harness, the torso, from the top of the
breasts to the knees, is fully stuffed with traditional stuffing
materials, i.e., shredded textile or foam. The stuffing forms a
significant portion of the torso of the doll and provides its
shape. The breasts are formed by stuffing which swells out from
just under the harness; the breasts slightly overlap the bottom
of the harness. A stuffed section connects each of the lower
arms to the harness. The figure is clothed in a two piece,
flowing pink and blue gown. The skirt portion of the outfit
consists of a blue mylar layer and a pink layer, covered by two
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layers of netting, adorned with more netting which also contains
tiny sparkles. The arms of the pink blouse are decorated with
netting which contains sparkles. The gown is further adorned
with plastic beads. Underneath the blouse, there is a swath of
cloth which is connected to the stuffing-formed breasts. This
cloth wraps around the figure and attaches to what appears to be
a very small set of wings at the back of the figure. The wings
are not attached to the figure in any way other than the
attachment to this piece of cloth. The wings are composed of
mesh fabrics, lace, plastic pearls and wire.
The "Gloriana" figure is packed with, and sold with, a tiny
figure that resembles a fairy-like creature. The smaller figure
is approximately 4.5 inches in length. Its entire body and head
are constructed of porcelain with molded and painted features,
and synthetic hair. Two thin plastic strings topped with plastic
beads are attached to the back, assumably to represent antennae.
The figure is adorned with imitation textile leaves. It is
packaged in its own small box, which is placed inside the larger
box containing "Gloriana".
ISSUES:
1. Should the "Gloriana" figure be classified under Heading
9502, HTSUSA, as a doll?
2. If the figure is properly classifiable as a doll, should
it be classified as a stuffed doll under subheading 9502.10.20?
3. Do the "Gloriana" figure and the smaller fairy figure
constitute a set and, if so, which figure provides the essential
character?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the heading together with any relevant Section or Chapter
notes.
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 a
caricature type".
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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.
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.
Although the "Gloriana" figure is marketed as a "Faerie-
Princess", she is extremely human in appearance. She
resembles a mature young woman dressed in a fancy gown. The
only non-human characteristic is the set of small wings attached
to the cloth at her back. These wings can be easily removed from
the figure without causing damage to the basic item. Moreover,
the wings are barely visible from the front and, even from the
rear, are not easily recognizable as wings.
Thus, close examination is required to determine that
"Gloriana" represents anything other than a human being.
Additionally, she is beautiful and expensive: consumers are not
likely to utilize her as a toy for play or amusement. This
figure is an example of a "boudoir doll" and should be
classified as a doll under heading 9502, HTSUSA. There is no
legitimate alternative for classification.
The second determination that must be made concerns the
question of whether "Gloriana" is a stuffed doll. It is Customs
position that a doll is considered stuffed for tariff purposes if
the stuffing materials impart the shape and form to the torso of
the figure. If a porcelain harness, overlay or chest plate is
utilized along with stuffing material, the determinative factor
in deciding whether it is stuffed or not, is the length of the
porcelain component on the chest of the figure. If the porcelain
extends below the bust line, i.e. below the top of the breasts,
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then the item is considered not stuffed. If, however, the
porcelain component ends above the bust line, and the stuffing
provides the form and shape of the doll's chest, then it is
normally considered stuffed.
As previously described, the stuffing forms the breasts of
the "Gloriana" figure. The stuffing also imparts the remainder
of the shape and form to the torso. Consistent with Customs
Guidelines concerning stuffing, which are set forth above, the
"Gloriana" figure is considered a stuffed doll for tariff
purposes.
Finally, it must be decided whether the "Gloriana" figure
and the small fairy figure constitute a set, and, if so, which
figure imparts the essential character of the set. Questions
concerning the existence or non-existence of sets is determined
by GRI 3(b). The Explanatory Notes for this GRI define goods put
up in sets for retail sale to mean goods which:
(a) consist of at least two different articles
which are prima facie classifiable in
different headings,
(b) consist of products or articles put up
together to meet a particular need or carry
out a specific activity, and
(c) are put up in a manner suitable for sale
directly to users without repacking (e.g.,
in boxes or cases or on boards).
The "Gloriana" figure and the fairy figure are classifiable
in two different headings. "Gloriana" is classifiable as a doll
in heading 9502. The fairy figure is classifiable in subheading
6913.10.50 which provides for "Statuettes and other ornamental
ceramic articles: Of porcelain or china: Other: Other".
The two items are put up for sale together to allow the
consumer to combine them in a display for decorative purposes.
The use of these items in this manner allows for a variety of
possible themes of the decorative combination.
The set will be sold in its imported condition, without
repacking, to retail consumers. The small box with the fairy
figure is included inside the larger box containing "Gloriana".
It is thus clear that the instant merchandise meets the
requirements of a set. Once this fact is established, GRI 3(b)
indicates that the goods are to be classified according to the
material or component which gives them their essential
character. The Explanatory Notes state that factors such as
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bulk, quantity, weight and value may be considered in determining
the essential character.
The "Gloriana" figure provides more bulk and weight
than does the fairy figure and has a far greater value.
Therefore, the "Gloriana" figure, which is a stuffed doll,
imparts the essential character of the set.
Stuffed dolls are subject to temporary duty suspension
under subheading 9902.95.01, HTSUSA, effective until 12/31/90.
Note 2 of the U.S. Notes to Chapter 99 provides for the
application of the GRI's to the provisions of this chapter. Note
2 specifically states:
2. Unless the context requires otherwise, the general
notes and rules of interpretation, the section notes, and
the notes in chapter 1 through 98 apply to the provisions of
this chapter.
In view of the foregoing, the entire set is subject to duty
free treatment in subheading 9902.95.01, HTSUSA.
HOLDING:
The merchandise under consideration, the "Gloriana" figure
and the small fairy figure, is properly classifiable as a set
under subheading 9502.10.20, HTSUSA, and is subject to duty free
treatment under subheading 9902.10.20, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division