CLA-2 CO:R:C:F 951457 STB
Mr. Bruce A. Bell
W.N. Proctor Company, Inc.
115 Broad Street
P.O. Box 192
Boston, Massachusetts 02101
RE: "Bungee Jumper"
Dear Mr. Bell:
This letter is in response to your inquiry of March 30,
1992, concerning the tariff classification of an item marketed as
"Bungee Jumper" to be imported from China. A sample was
submitted with your inquiry.
FACTS:
The "Bungee Jumper", item number 618, consists of a plastic
figure of a human being attached to an expansion cord. The cord
is attached to a suction cup. The packaging makes much of the
fact that the human figure is "bendable" and states that the
consumer may do the following to the figure; "Pose, Bend, Twist,
and Bounce'em." This particular figure is constructed so that he
is wearing bandages over much of his body. The importer also
markets two other figures that are attached to the same type of
cord but do not appear to have any bandages or other signs of
injury. The packaging of this sample directs the consumer to
"collect them all." Each "Bungee Jumper" is sold separately. As
illustrated by the instructions on the package, the item is
intended to replicate, on a miniature scale by use of the figure,
the currently popular sport of bungee jumping.
ISSUE:
Whether the "Bungee Jumper" should be classified as a doll
or as an "other toy?"
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LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (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 competing provisions in this instance are heading 9502,
HTSUSA, the provision for dolls and heading 9503, HTSUSA, the
provision for "other toys."
Heading 9502, HTSUSA, provides for "[D]olls representing
only human beings and parts and accessories thereof." EN 95.02
states that "[T]he heading includes not only dolls designed for
the amusement of children, but also dolls intended for decorative
purposes (e.g., boudoir dolls, mascot dolls), or for use in Punch
and Judy or marionette shows, or those of the caricature type."
The EN further states that dolls "may be jointed and contain
mechanisms which permit limb, head or eye movements as well as
reproductions of the human voice, etc...."
The EN's to Chapter 95, at p. 1585, which explain the
general scope of the chapter (including heading 9502 as well as
heading 9503), provide that "This Chapter covers toys of all
kinds whether designed for the amusement of children or
adults...."
A common point of agreement among all the judicial decisions
is that the scope of the term "doll" is extremely broad. In Dan-
Dee Imports, Inc. v. United States, 7 CIT 241, 246 (1984), the
court stated that "perhaps because the variety of merchandise
within the common meaning of doll is so vast, the courts have not
been able to render a comprehensive definition of, nor all-
embracing finding as to what is, a doll." In Hasbro Industries,
Inc. v. United States, 703 F. Supp. 941, 945, 12 CIT 983, 988
(1988), the court stated that a broad scope has been given to
this term "almost without exception."
-3-
It is our determination that the "Bungee Jumper" can be
classified according to GRI 1 as a doll. The three figures are
clearly representative of human beings. The capability of these
figures to be positioned into different poses is further evidence
of their status as dolls. See, C.S.D. 84-32, January 26, 1983,
concerning the classification of G.I. Joe figures.
You contend that the sample figure lacks sufficient
individual identity to be considered a doll and you cite
Headquarters Ruling Letter (HRL) 064721, issued under the Tariff
Schedules of the United States (TSUS). We disagree. We note
that HRL 064721 indicates that an individual identity, or lack
thereof, is only one factor to consider in the doll versus toy
determination and is not necessarily a deciding factor. The
ruling also states that toy animate objects normally do not have
names "but in general, belong to a broad class of action figures
such as cowboys, soldiers, construction workers, indians, etc."
The "Bungee Jumper", of which there are only three different and
very distinguishable figures in the line to be imported, have
sufficient identity to be classified as dolls. They are clearly
distinguishable from toy soldiers (specifically included as other
toys by the EN's) and cowboys and indians all of which are often
sold by the score with many figures sharing the same unmovable
poses with the other figures with which they are imported and
sold. The facial features of these types of figures, if they are
recognizable at all, are normally identical to one another.
Other items that have been classified as dolls by Customs are the
"Moonies" and a doll known as "Little Talking Farmer." Although
these dolls are not marketed with what we would normally consider
"names", they are considered to have enough of an identity,
especially when considered with their other doll qualities, to be
classified as dolls.
You also contend that the cord sold with the figure makes
the "Bungee Jumper" "more than a doll." We note, however, that
dolls are frequently imported and sold in their retail packages
with rather elaborate environments; this does not change the
basic character of the doll. Additionally, dolls designed for
use in marionette shows, specifically included in the doll
provision by the EN's, require the use of wires and strings to
perform their intended functions. Similarly, the cord is needed
to allow the subject doll to be displayed and/or manipulated as a
bungee jumper. Customs has also classified as dolls a series of
figures which are sold with suction cups to allow display of the
figures on automobile windows.
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HOLDING:
The figure known and marketed as "Bungee Jumper", item no.
618, is classified in subheading 9502.10.4000, HTSUSA, the
provision for dolls representing only human beings and parts and
accessories thereof, other, not over 33 centimeters (cm) in
height. The applicable general rate of duty is 12 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division