HQ 961502
April 19,1999
CLA 2 RR:CR:GC 961502 MMC
Mr. Gordon Anderson
C.H. Robinson International Inc.
8100 Mitchell Road
Eden Prairie, MN 55344-2231
RE: NYRL B82880 Revoked; “Huggie Heart Shareables” doll
Dear Mr. Anderson:
This is in reference to your March 11, 1998, letter requesting reconsideration of New York Ruling Letter (NYRL) B82880 dated March 14, 1997, issued to you on behalf of Hanover Accessories, concerning the classification of a “Huggie Heart Shareables” doll/ “backpack” under subheading 4202.92.1500, of the Harmonized Tariff Schedule of the United States (HTSUS), as travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. A sample and marketing video were submitted for our review. In preparing this ruling we have considered the information provided in our meeting of April 15, 1998. A notice of proposed revocation of New York Ruling Letter (NYRL) B82880, was published in the Customs Bulletin on March 17, 1999. The only comment recieved favored the proposal.
FACTS:
The subject merchandise is described as a “Huggie Heart Shareables” doll. The article consists of a 3 dimensional doll. The doll exterior surface of the doll is composed of cotton/denim material. It’s arms, legs and heart-shaped head are fully stuffed with fiber fill. The torso is partially stuffed. The remainder, the back portion of the torso, has a small zippered compartment which provides tote and storage capacity for a variety of separately sold accessories. The doll measures approximately 1 foot 3 inches long and 1 foot 2 inches wide at its widest part. The pocket portion of the doll measures approximately 5 inches long and 5 inches wide at its widest part. Attached to the head and torso of the doll are straps to enable a child to carry the doll on his or her back. The hang tag on the doll and its accessories reads: “These wearable Shareables are perfect for two. Share them & wear them on your arms on your legs as a skirt-in your hair. They can go on your Huggie Heart and also on you!”
ISSUE:
Whether the “Huggie Heart Shareables” is classifiable as a doll 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 (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 article’s physical characteristics we are of the opinion that the “Huggie Heart Shareables” doll is described by heading 9502, HTSUS. Concerning heading 4202, we are of the opinion that “Huggie Heart Shareables” doll is not described by the heading. While the doll does have straps for carrying, its zippered pocket design feature is so small that it may not practically serve as a pack for the child who carries the doll; instead, the practical use of the zippered pocket appears to be to store or carry the Shareables accessories. 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 Headquarters Ruling Letter (HRL) 958308, dated November 7, 1995.
HOLDING:
The “Huggie Heart Shareables” doll is 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.
NYRL B82880 is revoked. In accordance with 19 U.S.C. §1625 (c)(1), this ruling will become affective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division