CLA-2 CO:R:C:F 086264 STB
Mr. Arthur T. Downey
Johnson & Gibbs
1001 Pennsylvania Ave., N.W.
Suite 745
Washington, D.C. 20004
RE: Reconsideration of New York Ruling Letter (NYRL) 847062;
Katie and Emma dolls
Dear Mr. Downey:
This letter is in response to your January 9, 1990 Request
for Reconsideration of NYRL 847062, dated December 4, 1989,
concerning the tariff classification of two dolls known as
"Katie's Bedtime Story" and "Teatime for Emma." Samples were
submitted with your request.
FACTS:
In NYRL 847062, dated December 4, 1989, our New York office
classified both of the above-referenced dolls under subheading
9502.10.8000, Harmonized Tariff Schedule of the United States
Annotated (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 first sample we will describe is marketed as "Katie's
Bedtime Story." The "Katie" doll is approximately 16 inches
(40.5 cm) in height and simulates a little girl situated in a
semi-sitting position with her legs crossed. The doll has a
porcelain head and face with molded or implanted facial features,
synthetic hair and a ribbon in the hair. The porcelain extends
down over the neck into a harness that overlaps a portion of the
traditionally stuffed torso, front and back. The entire torso is
stuffed to distention, and a large majority of this torso is not
covered by the overlay. The top of the arms, down to
approximately the elbow, and the legs, down to approximately the
knee, are also stuffed. The remainder of the extremities are
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composed of porcelain. The doll is clothed in a traditional one
piece, footed pajama outfit.
The second sample is marketed as "Teatime for Emma." The
Emma doll is approximately 16.5 inches (42 cm) in height. This
doll also represents a little girl and has a porcelain head and
face with molded or implanted facial features. The head is
ornamented with synthetic hair styled in a bun. The porcelain of
the head extends past the neck into a short harness, that, like
the Emma doll, overlaps a portion of the traditionally stuffed
torso, front and back. The entire torso is stuffed to
distention, and a large majority of the torso is not covered by
the overlay. The arms are composed of porcelain. The doll is
clothed in a silk tea dress and carries a small wicker basket
containing two small plates and cups.
It is your contention that both dolls should be classified
under subheading 9502.10.2000, HTSUSA, the provision for stuffed
dolls and parts and accessories thereof, which will entitle the
dolls to duty-free entry.
ISSUE:
Whether the Katie and Emma dolls should be classified as
stuffed dolls or as dolls that are other than stuffed?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.
The proper heading in this case is clear, i.e. Heading 9502
for dolls; the subheadings at issue differentiate between stuffed
dolls and those that are not stuffed. Therefore, only reference
to GRI 1 is necessary here as a determination of what constitutes
a stuffed doll is dispositive of the issue.
The Tariff Schedule provides in Heading 9502 for the
classification and rate of duty of dolls representing only human
beings and parts and accessories thereof imported into the
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United States. Any doll classified in subheading 9502.10.2000,
HTSUSA, as "stuffed" is entitled to duty-free treatment by virtue
of subheading 9902.95.01, HTSUSA, which suspends the duty on
stuffed dolls until December 31, 1992. Ordinarily, any doll
determined to be "other than stuffed" would be classified in
subheading 9502.10.40, HTSUSA, if not over 33 cm in height,
subheading 9502.10.60, HTSUSA, if capable of electromechanical
movement of body parts, or subheading 9502.10.80, HTSUSA, if not
provided for by the foregoing provisions. All three provisions
are subject to a duty rate of 12% ad valorem. Dolls classified
within these latter three provisions also could be entered free
of duty under the Generalized System of Preferences (GSP), the
Caribbean Basin Economic Recovery Act (CBERA), or the United
States - Israel Free Trade Agreement if applicable regulatory
requirements are met.
In light of the foregoing, it is necessary that Customs have
some criteria in place to make a distinction between stuffed and
non-stuffed dolls. The problem in determining whether or not
dolls are stuffed arises primarily in two instances: (1) when the
dolls have a stuffed torso, but also have porcelain harnesses (or
harnesses constructed of any "hard" material) which are attached
to the head and neck and extend downward to cover a portion of
the upper torso, and (2) dolls which have internal mechanisms
(musical devices, etc.), or non-traditional stuffing material
items included in the torso. In some instances, a combination of
(1) and (2) will occur.
Over the past several years, the Customs Service has been
involved with various importers on the issue of the definition of
stuffed dolls. Because of the complexities involved in resolving
this issue, approximately nine (9) months ago the Customs Service
concluded it would be best to publish a notice in the Federal
Register soliciting public comment on the definition of stuffed
dolls. Shortly thereafter, an amendment to HR 1705, a bill to
extend for three (3) years the existing suspension of duty on
stuffed dolls and to define stuffed dolls was proposed in
Congress. At a Ways and Means Committee markup on various
miscellaneous trade measures, a dialogue occurred between the
Committee and the Customs Service representative concerning this
matter. Customs testified that the agency concurred in the
opinion of various doll importers that the current definitional
"tests" were very subjective and that the subjectivity resulted
in a number of administrative problems for both Customs and the
importers. Customs indicated that the agency would welcome any
clarification. The Committee requested that the Customs Service
bring together the various entities involved in this matter to
resolve this issue and to reach a consensus definition. In the
weeks following that request, numerous discussions and meetings
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were held with representatives of the trade, other Government
agencies and Congressional members and their staffs during which
the various parties evolved a definition of stuffed dolls as
applied by the trade. This definition, which Customs herein
adopts as its position on the matter, states that a doll will be
classified as "stuffed" if:
(a) the torso (which in this use means the body of the
doll from the bottom of the neck to the groin) is,
in whole or in part, manufactured to contain either:
(i) traditional stuffing material, which includes
natural or synthetic textile materials,
(ii) filling material, which includes pellets, beans,
or crushed nutshells, or
(iii) any combination of the stuffing or filling
material referred to in (i) and (ii);
(b) any insert in the doll, which may include a mechanism
voice unit, sound device, head stabilizer, music box,
battery pack, or similar device, or compartment in which
a person's hand can be placed, is covered by the
stuffing or filling material referred to in (a) on at
least 3 of the 4 sides of the torso;
(c) at least a portion of the skin of the torso is
constructed of soft or pliable material or fabric; and
(d) any hard-surface harness, chestplate, or backplate
making up or over a portion of the body of the doll
does not extend below half of the distance from the
bottom of the neck to the bottom of the groin.
Examination of the samples submitted to this office and
application of the above definition indicates to us that the
dolls should be classified as stuffed dolls under subheading
9502.10.2000, HTSUSA. The entire torso of each doll is stuffed
to distention with traditional stuffing material and covered in a
skin of soft fabric. The chestplates and backplates of the dolls
extend considerably less than "half of the distance from the
bottom of the neck to the bottom of the groin." These dolls
possess no internal mechanisms.
HOLDING:
The two dolls at issue, marketed as "Katie's Bedtime Story"
and "Teatime for Emma", are properly classified under subheading
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9502.10.2000, HTSUSA, the provision for dolls representing human
beings and parts and accessories thereof, dolls, whether or not
dressed, stuffed. The duty on this merchandise is temporarily
suspended under subheading 9902.95.01, HTSUSA.
NYRL 847062 is hereby revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division