CLA-2 CO:R:C:F 088895 STB
District Director of Customs
909 First Ave., Rm 2039
Seattle, WA 98174
RE: Decision on Application for Further Review of Protest No.
3001-90-100929, filed June 21, 1990, concerning the
classification of McDonalds Happy Meal Peanuts Farmyard Sets.
Dear Sir:
This is a decision on a protest filed June 21, 1990, against
your decision in the classification and liquidation of seven
entries involving McDonalds Happy Meal Peanuts Farmyard Sets made
in January and February 1990, and liquidated on various dates
between March and June, 1990.
FACTS:
You classified the subject merchandise under subheading
9502.10.4000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the provision for dolls, other than stuffed,
and their parts and accessories. Protestant claims that the
merchandise should be classified under subheading 9503.70.8000,
HTSUSA, the provision for other toys. Your classification under
the provision for dolls is in accord with Headquarters Ruling
Letter (HRL) 086633, dated September 18, 1990. In that case we
affirmed New York Ruling Letter (NYRL) 847931, which also
classified this same merchandise as dolls under subheading
9502.10.4000, HTSUSA.
The items at issue consist of two groups of figures and
related objects. Each group is made up of three items:
1. Charlie Brown with Tiller and Seed Bag - Charlie
Brown, approximately 2 1/2 inches tall, (2) a tiller
designed to be "pushed", and (3) the seed bag worn over
the figure's shoulder.
2. Lucy with Wheelbarrow and Apple Basket - (1) Lucy,
approximately 2 1/2 inches tall, (2) a wheelbarrow
designed to be "pushed" by the figure, and (3) a basket
of apples placed in the wheelbarrow.
-2-
The two figures depict Peanuts cartoon characters and are
made of roto-cast polyvinyl chloride. The farm implements are
packaged and imported with a particular figure, specially fitted
to be "held" in the molded grip of the figures' hands, and are
interchangeable among the figures. The loose items are also
interchangeable to a degree. The groups are marketed and
promoted as a collection, but each is sold separately and as
imported constitutes a complete product in and of itself.
ISSUE:
What is the proper classification of the subject Peanuts
Farm Sets?
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 relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
In this instance, whether one uses GRI 1 or GRI 3(b), the
end result is that this merchandise is correctly classified under
subheading 9502.10.4000, HTSUSA. It is thus our determination
that both HRL 086633 and NYRL 847931 are correct.
In various submissions, the Protestant makes three primary
arguments each of which will be addressed briefly.
Protestant contends that the Peanuts figures, Charlie Brown
and Lucy, are not dolls. To support this contention, he cites
C.S.D. 84-32, dated January 26, 1983, which, in discussing the
making of the determination of whether a plastic figure is a
doll, states "We think it inevitable to conclude that paramount
among those considerations is whether or not the article is
articulated...." The decision goes on to find that an
articulated (jointed) GI Joe figure is a doll.
We note, however, that C.S.D. 84-32 also states the
following at page 902:
However, we caution against the conclusion that
the absence or presence of articulations should
be regarded as the single distinguishing factor
in all circumstances, or that all articulated
figures are dolls. We continue to affirm the
doctrine previously propounded that the
classification of articles as dolls depends on
the circumstances in each individual case.
-3-
A review of Customs Rulings and court decisions, both before
and after the publication of C.S.D. 84-32, reveals that a
plethora of non-articulated figures representing human beings
have been classified as dolls. Toy soldiers, which seem to be
the primary concern of C.S.D. 84-32, are less likely to be
classified as dolls than other non-articulated figures because
the Explanatory Notes to heading 9503, HTSUSA, specifically
include "Tin soldiers and the like, and toy armaments" as other
toys. It is also noteworthy that the subject Peanuts figures are
constructed of soft plastic and can "hold" various items which is
not the case with most toy soldiers and statuettes. The Peanuts
figures, when taken separately, are classifiable as dolls; this
determination is in accord with many prior Customs Rulings and
court decisions.
We also note Protestant's letter to the Area Director of
Customs, New York, dated January 31, 1990, in which
classification of these items is first requested. In that
letter, Protestant states at page three that the Lucy and Charlie
Brown figures "may be described as dolls under Heading 9502."
The Protestant also contends that the farm items that
accompany the Peanuts figures are not accessories and thus,
assuming arguendo that these figures are dolls, the merchandise
cannot be classified by reference to GRI 1 under subheading
9502.10.4000, HTSUSA, as dolls and parts and accessories thereof.
Based on the reasoning provided in HRL 086633, we disagree;
Protestant provides no proof in the various submissions that
these items cannot be considered accessories.
Finally, Protestant contends that these items are sets, and
that the Peanuts figures, again assuming arguendo that they are
dolls, do not provide the essential character. Protestant cites
various rulings in which groups of items including dolls or other
human or non-human figures were classified by Customs as toys
under heading 9503, HTSUSA. All of the cited rulings concern
merchandise which is distinguishable from the merchandise at
issue.
In several of the rulings mentioned, the figures are non-
human representations, i.e. cats, dogs, etc. The analysis
regarding that type of merchandise is not the same as the
analysis of merchandise involving human figures. At the four
digit level of the Tariff Schedule, both the animal and the
accompanying items are classified in heading 9503, HTSUSA, and no
reference to GRI 3 is necessary. Rather, we can stay within
heading 9503 and classify, under GRI 1, within the applicable six
digit heading which is 9503.70, HTSUSA, the provision for other
toys put up in sets or outfits. In other rulings discussed by
-4-
Protestant, the items that accompany the human figures are
vehicles such as automobiles and boats. These types of vehicles
will normally be considered to possess more independent play
value and individual character than items such as a tiller or
wheelbarrow designed to be pushed or held by a doll. It is very
common for children to play with automobiles, trucks, boats,
etc., with no accompanying doll; it is less likely that children
will do the same with the items accompanying the Peanuts figures.
In other rulings discussed by Protestant, various other
distinguishing factors are present, such as the accompanying
toy(s) being much larger than the human figure, the human figure
being permanently attached to the accompanying vehicle (and thus
not necessarily even constituting a doll), and the human figure
being designed so strictly for sitting in an accompanying vehicle
that the figure cannot stand on its own. In sum, merchandise
such as this must be classified on a case by case basis; there
are many important variations in these products which will affect
classification. These variable factors are distinctly apparent
when the McDonalds Happy Meal Peanuts Farmyard Sets are compared
with the merchandise classified in the other rulings discussed by
Protestant.
HOLDING:
The merchandise that includes dolls representing human
figures, i.e., Charlie Brown with Tiller and Seed Bag, and Lucy
with Wheelbarrow and Apple Basket are classified under subheading
9502.10.4000, HTSUSA, the provision for dolls representing human
beings and parts and accessories thereof, other, not over 33cm in
height. The applicable rate of duty is 12 percent ad valorem.
The protest should be denied. A copy of this decision
should be attached to the Form 19 to be returned to the
protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division