CLA-2 CO:R:C:F 950695 LPF
Mr. Daniel Rainer
Director, International Trade Affairs
Hasbro, Inc.
32 W. 23rd St.
New York, NY 10010
RE: "Little Lullabye" Cabbage Patch Kids Doll; Cabbage Patch
Kids Musical Mechanism; Heading 9502, HTSUSA; Stuffed Doll;
Stuffed Doll Accessory
Dear Mr. Rainer:
This is in response to your letter of October 21, 1991
submitted on behalf of Hasbro, Inc. Your inquiry requests the
proper classification of a Cabbage Patch Kids doll called "Little
Lullabye," item number 30900, and a Cabbage Patch Kids musical
mechanism under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). You submitted a sample with your
request for a binding ruling.
FACTS:
The "Little Lullabye" Cabbage Patch Kids doll measures
approximately twelve inches in height. Its head is made of soft
vinyl. The doll's body, including the arms and legs, is made of
fabric stuffed with traditional stuffing material. A zipper
compartment, located in the lower back portion of the doll, is
designed to incorporate a Cabbage Patch Kids musical mechanism
which will be sold with the doll. The Cabbage Patch Kids musical
unit measures approximately four inches in length and two inches
in width. It operates by pressing a button which activates the
musical lullaby.
You state that the importer intends to import the doll and
musical mechanism separately from China. However, in a telephone
conversation, Ms. Cormier, of Hasbro, explained it was possible
that in some instances both articles could be imported in the
same container on the same vessel. For the purposes of this
ruling we will address the general expectation of the importers
that the articles will be imported separately. In any event,
both the doll and musical unit will be packaged together once in
the U.S. The musical mechanism will not be sold inside the doll
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but rather will be separate from the doll within the same retail
package. Thus, you contend that the article is designed to allow
the user either to play with the musical unit itself as a toy, or
to place it inside the doll to play with the musical unit and
doll together.
ISSUE:
Whether the "Little Lullabye" Cabbage Patch Kids doll is
classifiable as a stuffed or non-stuffed doll and whether the
musical mechanism is classifiable as a part or accessory of the
doll, or rather as an individual component provided for in its
own appropriate HTSUSA heading.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported 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 subject article is classifiable by applying GRI 1, that
is, according to the terms of the applicable heading. Heading
9502, which provides for dolls representing only human beings and
parts and accessories thereof, is further divided into various
subheadings.
Classification of doll
Any doll classified in subheading 9502.10.2000 as "stuffed"
is entitled to duty-free treatment by virtue of subheading
9902.95.01, 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, if
not over 33 cm in height, subheading 9502.10.60, if capable of
electromechanical movement of body parts, or subheading
9502.10.80, if not provided for by the foregoing provisions.
These three provisions carry a duty rate of 12 percent 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.
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Accordingly, Customs must utilize criteria which provide a
viable 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) when the dolls 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, Customs has consulted with
various importers regarding the definition of stuffed dolls. Due
to the complexities involved in resolving this issue,
approximately nine (9) months ago Customs concluded it would
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 House Ways and
Means Committee meeting, Customs testified that it concurred with
the opinion held by various doll importers, that the current
"tests" (e.g., definitions of "stuffed") were applied very
subjectively and, thus, created a number of administrative
problems for both Customs and the importers. The Committee
requested that Customs consult with the various entities involved
in this matter to resolve this issue and reach a consensus
definition. Subsequent discussions and meetings with
representatives of the trade, other Government agencies and
Congressional members and their staffs led to the evolution of a
"stuffed doll" definition, as applied by the trade. This
definition, which Customs adopted in Headquarters Ruling Letter
086264 (issued June 22, 1992) and in Customs Service Decision 92-
28, provides 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);
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(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 of 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 sample submitted to this office and
application of the above definition indicates that the doll is
classifiable as a stuffed doll in subheading 9502.10.2000. The
entire torso of the doll is stuffed to distention with
traditional stuffing material and its skin is covered, in part,
with soft fabric. Additionally, the compartment which
incorporates the musical mechanism is completely covered by
traditional stuffing material.
Classification of musical mechanism
The EN's to heading 9502 provide, in pertinent part, that
parts and accessories of dolls include: heads, bodies, limbs,
eyes, moving mechanisms for eyes, voice-producing or other
mechanisms, wigs, dolls' clothing and hats. Since the musical
mechanism may be considered a "voice-producing or other
mechanism," we must consider whether the mechanism is a part or
accessory.
Originally, for an article to be classified as a part of
another article, that article must have been "something necessary
to the completion of that article...[and] an integral,
constituent, or component part, without which the article to
which it is to be joined, could not function as such article."
United States v. Willoughby Camera Stores, Inc., 21 CCPA 322,
324, T.D. 46, 51 (1933), cert. denied, 292 U.S. 640 (1934);
United States v. Antonio Pompeo, 43 CCPA 9, 11, C.A.D. 602
(1955). This rule has been somewhat modified so that a device
may be considered a part of an article even though the device is
not necessary to the operation of the article, provided that once
the device is installed, the article cannot function properly
without it. Clipper Belt Lacer Co., Inc. v. United States, Slip
Op. 90-22 (Ct. Int'l Trade, decided March 13, 1990).
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In this case, the stuffed doll can function properly without
the musical mechanism. This is true even after the musical
mechanism is placed in the doll. Thus, the musical mechanism
does not fit the criteria describing a part. Alternatively, the
musical mechanism may be considered an accessory.
Since there is no legal definition provided in the HTSUSA
for an "accessory," we must use other sources to define the term.
An accessory is defined as, "a thing of secondary importance; an
object or device not essential in itself but adding to the...
convenience or effectiveness of something else." See Webster's
Ninth New Collegiate Dictionary 49 (1990). See also Auto-
Ordinance Corp. v. U.S., 822 F.2d 1566 (Fed. Cir. 1987), citing,
U.S. v. Liebert, 59 CCPA 43, C.A.D. 1035, 450 F.2d 1405 (1971).
Among other things, accessories may widen the range of uses of
the main article. The musical mechanism, although not essential
in itself, adds to the effectiveness and widens the range of use
of the doll. Additionally, the musical mechanism, by its
particular shape and size, conveniently fits in the zipper
compartment in the back of the doll. We also reiterate that it
is sold within the same retail package as the doll. Thus,
because the musical mechanism appears to be principally used with
the stuffed doll, it may be considered an accessory.
In this regard, Note 3 to Chapter 95 provides that parts and
accessories suitable for use solely or principally with articles
of this chapter are to be classified with those articles. Since
the doll is classifiable in heading 9502, the musical mechanism
is classifiable as an accessory to the doll in subheading
9502.99.3000.
HOLDING:
The "Little Lullabye" Cabbage Patch Kids doll is
classifiable in subheading 9502.10.2000, HTSUSA, as "[d]olls
representing only human beings and parts and accessories thereof:
Dolls, whether or not dressed: Stuffed." The general column one
rate of duty is 12 percent ad valorem. However, any duty on the
article is temporarily suspended under subheading 9902.95.01,
HTSUSA, until December 31, 1992.
The Cabbage Patch Kids musical mechanism, when imported
separately from the doll, is classifiable in subheading
9502.99.3000, HTSUSA, as "[d]olls representing only human beings
and parts and accessories thereof: Parts and accessories: Other:
Other." The general column one rate of duty is 12 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division