CLA-2 CO:R:C:F 952615 GGD
Mr. Reginald Williams
A.N. Deringer, Inc.
Airport Road, P.O. Box 337
Houlton, Maine 04730-0337
RE: Modification of New York Ruling Letter (NYRL) 862118; two
dolls from Canada, "Meggan Joan" and "Snowbird"
Dear Mr. Williams:
This letter is in further response to your inquiry of April
1, 1991, concerning the tariff classification of two dolls to be
imported from Canada by A.N. Deringer, Inc. A sample of one of
the dolls and photographs of each, were submitted with your
original ruling request.
FACTS:
In NYRL 862118, dated April 30, 1991, Customs classified the
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 percent ad
valorem. We have reviewed that ruling and have found it to be
partially in error.
The dolls' bodies, which you state are essentially
identical, measure approximately 22 inches in height. The head,
neck, and lower extremities of each doll are made of porcelain.
Each head is attached to a porcelain harness or chest plate,
which extends to the rib cage in the front, and past the shoulder
blades in the back, neither length exceeding half the distance
from the bottom of the neck to the groin. The remainder of the
torso is filled with traditional stuffing materials, which
surround a wind-up musical mechanism located just below the
porcelain harness. The outer material of the torso and other
stuffed sections of the doll consist of a fabric material.
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ISSUE:
Whether the dolls should be classified as stuffed, or as
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 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
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 dolls are classified in
subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls.
The torso of each doll is filled with traditional stuffing
material and covered in a skin of soft fabric. The music box
inserted into each doll is covered by the stuffing material on at
least 3 of the 4 sides of the torso. The chestplate and
backplate of each doll extend to less than "half of the distance
from the bottom of the neck to the bottom of the groin."
HOLDING:
The dolls marketed as "Meggan Joan" and "Snowbird," are
properly classified under 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, until December 31, 1992. After
that time, the general column one duty rate of 12 percent ad
valorem will apply.
NYRL 862118, dated April 30, 1991, is hereby modified.
Sincerely,
John Durant, Director
Commercial Rulings Division