CLA 2 RR:CR:GC 962670 JRS
Mr. Joel K. Simon
Serko & Simon, LLP
One World Trade Center, Suite 3371
New York, NY 10048
RE: Revocation of PD D87259; "Rugrats" stuffed dolls; HQ 961502
Dear Mr. Simon:
This is in reference to your March 22, 1999, letter requesting reconsideration of Port Decision (PD) D87259 issued to you on February 22, 1999, on behalf of Worldwide Dreams LLC, concerning the classification of “Rugrats” stuffed dolls/“novelty backpacks” made in China. In PD D87259 the articles were classified under subheading 4202.92.3020, of the Harmonized Tariff Schedule of the United States (HTSUS), as travel, sports and similar bags, [w]ith outer surface of textile materials, [o]ther, [o]ther, [o]f man-made fibers: [b]ackpacks. Three samples of style # H50485 were submitted for our review.
FACTS:
The subject merchandise is described as as “Rugrats”stuffed dolls. The three samples are 3-dimensional textile representations of characters from the television show "Rugrats:" "Angelica," "Chuckie," and "Tommy." The dolls range in height from, approximately 16 to 18 inches and are clothed in the same manner as the cartoon characters ("Tommy" wears a T-shirt and diaper, and "Angelica" and "Chuckie" are fully clothed, including shoes). The dolls are made of man-made textile materials. The dolls’ heads, arms, and legs are fully stuffed with man-made fibers (polyester). The torsoes are partially or almost fully stuffed with 100% pvc pellets. The back portion of each of the torsoes has a small zippered compartment which provides limited tote and storage capacity for small objects. For instance, "Angelica’s" widest part is her head, which measures eight inches at its widest part and her torso is 4 inches wide at its widest part. The pocket portion of the "Angelica" doll measures approximately 4 inches long. Sewn to the head and lower torso of each doll are adjustable vertical webbing straps to enable a child to carry the doll on his or her back as well as a hanging loop of the webbing between the straps that can function as a handle.
ISSUE:
Whether the subject “Rugrats” are classifiable as dolls in heading 9502, HTSUS, or as a backpack in heading 4202, HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI. The headings under consideration are as follows:
4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper
9502 Dolls representing only human beings and parts and accessories thereof
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive, or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 95.02 states, in pertinent part, that:
...[d]olls are usually made of rubber, plastics, textile materials, wax, ceramics, wood, paperboard, papier maché or combinations of these materials. They may be jointed and contain mechanisms which permit limb, head or eye movements as well as reproductions of the human voice, etc. They may also be dressed.
Based upon the ENs and the articles’ physical characteristics, we are of the opinion that the “Rugrats” dolls are described by heading 9502, HTSUS. Concerning heading 4202, we are of the opinion that the “Rugrats” dolls are not described by the heading. While the dolls do have straps for carrying, its zippered inside portion of the torso is very small, due to the large quantity of stuffing, that it may not practically serve as a pack for the child who carries the doll. The practical use of the zippered pocket appears to be to store or carry very small objects or accessories. For instance, there was barely enough room in the zippered opening of the "Anjelica" doll’s torso area to accomodate one snack size candy bar (2" x 1½" with net wt. 0.6oz.). The zippered opening in the doll is similar to having a secret pocket in one’s doll rather than having a functional backpack with a toy-like motif. As such, this design does not provide sufficient space for us to find that the article’s primary use is that of a “novelty backpack.” For a full discussion of the classification of “novelty backpacks” see HQ 958308, dated November 7, 1995. We find the "Rugrats" stuffed dolls to be almost identical to the “Huggie Heart Shareables” doll of HQ 961502, dated April 19, 1999.
HOLDING:
The “Rugrats” stuffed dolls (style number H50485) are classifiable in subheading 9502.10.00, HTSUS, which provides for “[d]olls representing only human beings and parts and accessories thereof: [d]olls, whether or not dressed; [s]tuffed.
PD D87259 is revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division