CLA-2 CO:R:C:F 087132 STB
District Director of Customs
Second and Chestnut Streets
Suite 102
Philadelphia, PA 19106
RE: Decision on Application for Further Review of Protest No.
1101-9-000395, filed December 7, 1989, concerning the tariff
classification of the "Tolkien Doll, Queen Galadriel", item
number B11PU21.
Dear Sir:
This is a decision on a protest filed December 7, 1989,
against your decision in the classification and liquidation of a
doll marketed as "Tolkien Doll, Queen Galadriel", item number
B11PU21, entry made on April 17, 1989, and liquidated on
September 8, 1989.
FACTS:
You classified the Queen Galadriel doll in subheading
9502.10.8000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the provision for dolls, whether or not
dressed, that are other than stuffed. Protestant claims that the
doll should be classified in subheading 9502.10.2000, HTSUSA, the
provision for stuffed dolls.
The subject doll is approximately twenty three (23) inches
in height. The torso and upper sections of the arms and legs are
stuffed to distention with traditional stuffing material. The
head, neck, and lower arms and legs are constructed of molded
porcelain. Porcelain also extends from the neck down the front
and back of the torso, overlaying approximately one and one-half
(1-1/2) inches of the stuffed torso; the torso itself is
approximately eight (8) inches in length.
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ISSUE:
Whether the doll should be classified as stuffed or as a
doll that is 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 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.
The proper heading in this instance is clear, i.e., heading
9502 for dolls; the subheadings at issue include stuffed dolls
and those that are not stuffed. Therefore, only reference to GRI
1 is necessary here because 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;
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(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 Queen Galadriel doll should
be classified in subheading 9502.10.2000, HTSUSA, the provision
for stuffed dolls. The torso is stuffed to distention with
traditional stuffing material and is covered with a "skin" of
soft fabric. In this instance, breasts are formed by this same
stuffing/fabric combination. The porcelain harness or overlay
does not extend "below half of the distance from the bottom of
the neck to the bottom of the groin." In fact, the porcelain
does not extend down even one-fourth of this distance. Customs
classified this same doll in the provision for stuffed dolls in
Headquarters Ruling Letter 086332, dated August 6, 1992.
HOLDING:
The "Tolkien Doll, Queen Galadriel", item number B11PU21, is
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.
The protest should be allowed in full. A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.
Sincerely,
John Durant, Director