CLA-2 CO:R:C:F 952609 GGD
Ms. Kathy Gasser
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202
RE: Modification of DD 853751; a musical clown doll from Taiwan
Dear Ms. Gasser:
This letter is in further response to your inquiry of June
18, 1990, concerning the tariff classification of a doll to be
imported from Taiwan by Wholesale Supply Company, Inc. A sample
was submitted with your original ruling request.
FACTS:
In Seattle District Ruling Letter (DD) 853751, dated July
10, 1990, Customs classified the doll 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 doll measures approximately 16 inches in height and is
clothed in a jump suit and cone-shaped hat, each trimmed with
ribbons, ruffles, and bells. The doll's head and lower
extremities are made of porcelain, and the torso is stuffed with
textile waste surrounding a wind-up music box. The hardness of
the inserted music box can be felt through the stuffing on the
back and sides of the doll's mid-torso.
ISSUE:
Whether the doll should be classified as stuffed, or as
other than stuffed.
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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;
(c) at least a portion of the skin of the torso is
constructed of soft or pliable material or fabric; and
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(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 doll is classified in
subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls.
The torso of the doll contains traditional stuffing material and
is covered in a skin of soft fabric. The musical movement is
covered by the stuffing material on at least 3 of the 4 sides of
the torso.
HOLDING:
The musical clown doll is 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.
DD 853751, dated July 10, 1990, is hereby modified.
Sincerely,
John Durant, Director
Commercial Rulings Division