CLA-2 CO:R:C:F 952604 GGD
Mr. John A. Slagle
Wolf D. Barth Co., Inc.
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153
RE: Modification of New York Ruling Letter (NYRL) 851192; two
musical dolls from Taiwan, "April" and "Missy"
Dear Mr. Slagle:
This letter is in further response to your inquiry of April
2, 1990, concerning the tariff classifications of dolls described
as "April" and "Missy," to be imported from Taiwan for Goebel. A
sample of each doll was submitted with your original ruling
request.
FACTS:
In NYRL 851192, dated April 24, 1990, 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 first doll, April, is of the "China-head" type, i.e.,
with a porcelain head and porcelain extremities, including
porcelain segments of the lower arms and legs that lead to the
extremities. The head of the doll is attached to a porcelain
harness or chest plate which overlays a portion of the torso,
extending down both the back and front to a length not exceeding
half the distance from the bottom of the neck to the groin. The
torso is filled with traditional stuffing material, surrounding a
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hard music box in the lower torso, that is acivated by a winding
mechanism attached to the doll's lower back. The music box
imparts a hard feel to the doll's torso.
The second doll, Missy, has a porcelain head and neck which
attaches directly to the torso. The torso is filled with
traditional stuffing material. In the center of the torso is a
large music box, which is surrounded on three sides by the
stuffing material, and is activated by a winding stem inserted
through the back of the doll. The music box imparts a hard feel
to the doll's torso, particularly in the back where there is no
surrounding stuffing.
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,
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(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;
(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 each of the dolls are
classified in subheading 9502.10.2000, HTSUSA, the provision for
stuffed dolls. The torso of each doll is stuffed with
traditional stuffing material and covered in a skin of soft
fabric. The chestplate and backplate of the "April" doll extend
to considerably less than "half of the distance from the bottom
of the neck to the bottom of the groin." The music boxes
inserted in both dolls are covered by the stuffing material on at
least three of the four sides of the torso.
HOLDING:
The dolls at issue, marketed as "April" and "Missy," 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 851192, dated April 24, 1990, is hereby modified.
Sincerely,
John Durant, Director
Commercial Rulings Division