CLA-2 CO:R:C:F 086332 STB
Ms. Marjorie M. Shostak
Stein Shostak Shostak & O'hara
Suite 1240
3580 Wilshire Boulevard
Los Angeles, California 90010-2597
RE: Reconsideration of New York Preclassification Ruling (PC)
833166-Supplement 1; Twelve undressed dolls
Dear Ms. Shostak:
This letter is in response to your January 18, 1990, request
for a reconsideration of New York Preclassification Ruling (PC)
833166-Supplement (Supp.) 1, dated December 12, 1989, concerning
the tariff classification of 12 dolls to be imported by the
Franklin Mint Corporation. Samples were submitted with your
original ruling request.
FACTS:
In PC 833166-Supp.1, dated December 12, 1989, Customs
classified the 12 subject dolls under subheading 9502.10.8000,
HTSUSA, the provision for dolls, whether or not dressed, that are
other than stuffed. The applicable duty rate for that subheading
is 12% ad valorem. It is your contention that the dolls should
be classified in subheading 9502.10.2000, HTSUSA, the provision
for stuffed dolls.
The twelve dolls are marketed and identified as follows:
1. Country Legend - Loretta Lynn
2. Spencer Doll #2 - Colonial
3. Tolkien Doll - Galadriel
4. Madame Pompadour
5. Queen Elizabeth I
6. Spencer Doll #1 - Victorian
7. Belles of the Ball - Emp. Waltz
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8. Marie Antoinette
9. Famous Heroine - Ashley
10. Gibson Girl - Laura
11. American Legend - Betsy Ross
12. Queen Mary I
These dolls are of the "China-head" type, i.e., with a
porcelain head and porcelain extremities including porcelain
segments of the lower arms and legs that lead to the
extremities. The head of each doll is attached to a porcelain
harness or chest plate which overlays a portion of the otherwise
stuffed torso extending down both the back and front of the
torso. These harnesses extend in varying lengths down the torso
but none of them extend below half the distance from the bottom
of the neck to the groin. All of the torsos, with one exception,
are stuffed to distention with traditional stuffing material. The
one exception is the "Belles of the Ball - Emp. Waltz" doll which
contains a relatively small musical device in the torso in
addition to the stuffing material. The outer material of the
torso and other stuffed sections of each doll consists of a
fabric material. The porcelain face of each doll is designed
with molded or implanted facial features; most of the dolls have
synthetic hair although the one male doll (Ashley), is designed
with molded porcelain hair.
ISSUE:
Whether the twelve dolls should be classified as stuffed or
as other than stuffed?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (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 Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
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The proper heading in this instance 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
definition of "stuffed doll", for tariff purposes, is set out in
Customs Service Decision (CSD) 92-28, dated July 8, 1992. This
definition states that a doll is "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.
It is our determination that the twelve undressed dolls
should be classified in subheading 9502.10.2000, HTSUSA, the
provision for stuffed dolls. Eleven of the dolls possess torsos
which are stuffed to distention entirely with traditional
stuffing materials. The one doll whose torso also contains a
musical device satisfies the criteria of section (b), above, in
that the device is covered by stuffing material on 3 of its four
sides. We also note that there is some stuffing covering all
four sides of the device and that the device occupies a small
portion of an otherwise completely stuffed torso. The torso of
each doll is covered in a skin of soft fabric. The porcelain
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chestplates and backplates of the dolls extend less than "half of
the distance from the bottom of the neck to the bottom of the
groin."
HOLDING:
The twelve undressed dolls, identified herein, are
classified in subheading 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.
NY PC 833166-Supp.1, dated December 12, 1989, is hereby
revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division