CLA-2 CO:R:C:F 953049 GGD
Mr. Eric S.C. Wang
Dynasty Customs Broker, Inc.
901 Sneath Lane, Suite 206
San Bruno, California 94066
RE: Reconsideration of New York Preclassification Rulings (PCs)
852370 (Eleven dolls), and 861714 (Fourteen dolls);
Classification of Item No. VIC-6405, "Jolly" doll
Dear Mr. Wang:
This letter is in response to your October 21, 1992, request
for: 1) reconsideration of New York PC 852370, dated June 18,
1990, as it applies to the tariff classification of 11 dolls, 2)
reconsideration of New York PC 861714, dated April 15, 1991, as
it applies to the tariff classification of 14 dolls, all to be
imported by your client, Victoria Impex Corp.; and 3) the tariff
classification of item no. VIC-6405, a doll identified as
"Jolly," entered under subheading 9502.10.4000, HTSUSA. Samples
of the dolls pre-classified were available at the times of the
pre-classifications. In connection with your request, the
National Import Specialists' contemporaneous pre-classification
notes have been reviewed, and certain samples and a photograph
(of "Jolly") have been submitted.
FACTS:
In PC 852370, dated June 18, 1990, and PC 861714, dated
April 15, 1991, Customs classified numerous dolls, including 20
of the subject 25 dolls, under subheadings 9502.10.4000, and
9502.10.8000, HTSUSA, provisions for dolls, whether or not
dressed, that are other than stuffed, and are either over 33 cm.
in height (subheading 9502.10.8000), or not over 33 cm. in height
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(subheading 9502.10.4000). The applicable duty rate for these
subheadings is 12 percent ad valorem. We have reviewed these
rulings and have found them to be partially in error.
In PC 852370, the eleven dolls pre-classified as other than
stuffed are identified by item nos.: VIC-2330, 3140, 3152, 3153,
3204, 3220, 3227, 3228, 3229, 5026, and 6029.
In PC 861714, the nine dolls pre-classified as other than
stuffed are identified by item nos.: VIC-3238, 3241, 3243, 3245,
3248, 3251, 6033, 6039, and 6406.
Both the pre-classified dolls and the "Jolly" doll, are
essentially either one of two types, or are a combination of the
two types of dolls. The "China-head" type doll has a porcelain
head and porcelain extremities. The head of this type of doll is
attached to a porcelain harness or chest plate. The harness
overlays a portion of the otherwise stuffed torso, and extends
down both the back and front of the torso to a length not
exceeding half the distance from the bottom of the neck to the
groin. The second type of doll generally has a porcelain or
plastic head and neck which attaches directly to the torso.
The torso of each type of doll (and the combination type),
is stuffed with either traditional stuffing material or filling
material, or with a combination of these materials. The outer
material of the torso and other stuffed sections of each doll
consists of a fabric material. In the center of the torso,
several of the dolls contain a music box, which is activated by a
winding mechanism inserted in the back. In most cases, the music
boxes are surrounded on at least three sides by stuffing or
filling material. The music boxes and the porcelain harnesses
impart a hard feel to the dolls' torsos.
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
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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
(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.
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It is our determination that, with the exception of Item
Nos. VIC-3238 and 3248, all the dolls (including "Jolly," Item
No. VIC-6405) are classified in subheading 9502.10.2000, HTSUSA,
the provision for stuffed dolls. The entire torso of each of
these dolls is stuffed with traditional stuffing or filling
materials and is covered in a skin of soft fabric. The
chestplates and backplates of the dolls with harnesses, extend to
considerably less than "half of the distance from the bottom of
the neck to the bottom of the groin." With the exception of the
two dolls noted above (whose protruding music boxes are
completely covered on only the front side), all music box inserts
are covered by stuffing or filling material on at least three of
the four sides of the torso.
HOLDING:
Twenty-four of the twenty-six dolls identified herein, 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 entries of this merchandise made on or prior to December
31, 1992, is suspended under subheading 9902.95.01, HTSUSA. For
merchandise entered after that date, the general column one duty
rate of 12 percent ad valorem will apply. The dolls identified
as Item Nos. VIC-3238 and VIC-3248 remain classified under
subheading 9502.10.8000, the provision for dolls, whether or not
dressed, that are other than stuffed, and are over 33 cm. in
height. The applicable duty rate for this subheading is 12
percent ad valorem.
NY PC 852370, dated June 18, 1990, and NY PC 861714, dated
April 15, 1991, as they apply to the dolls identified herein, are
hereby modified.
Sincerely,
John Durant, Director
Commercial Rulings Division