CLA-2 CO:R:C:G 082573 SS

9505.90.6000

Ms. Laura Fumagalli
Import/Export Manager
Dakin, Inc.
7000 Marina Blvd.
Brisbane, CA 94005

RE: Toys and Puppets

Dear Ms. Fumagalli:

This is in response to your ruling request dated March 3, 1989, addressed to our New York office, concerning the tariff classification of certain toys under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise under consideration is as follows:

1. A reversible Jack and Jill doll about 13 inches tall. This sample bears a label stating that it is a reversible puppet.

2. A reversible toy, approximately 12 inches tall, consisting of Little Bo Peep on one side and a sheep on the other.

3. A puppet of Santa Claus emerging from a chimney.

4. A small stuffed witch named Miss Hex, approximately 7 inches tall.

5. A glitter decorated wooden egg on a stick approximately 6-1/2 inches long, with a bow attached to the stick.

ISSUE

What is the proper tariff classification for a reversible puppet doll, a reversible toy representing Little Bo Peep on one side and a sheep on the other, a puppet of Santa emerging from a chimney, a stuffed witch, and a glitter wooden egg on a

stick?

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LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the headings and relative Section or Chapter Notes.

Heading 9502, HTSUS, provides for dolls representing only human beings and parts and accessories thereof. The Explanatory Notes to this heading state that the 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 a caricature type. The samples consisting of the reversible puppet of Jack and Jill, the Santa emerging from a chimney, and the stuffed witch doll are all human representations. Accordingly, these samples are properly classifiable under this heading.

The sample consisting of Little-Bo-Peep which, when turned inside out becomes a sheep, is described in both heading 9502, which provides for dolls as discussed above, and heading 9503, HTSUS, which provides for other toys. The Explanatory Notes to heading 9503, HTSUS, state that the heading includes toys representing animals or non-human creatures even if possessing predominantly human physical characteristics (e.g., angels, robots, devils, monsters), including those for use in marionette shows. GRI 3(a) states that the heading which provides the most specific description is to be preferred. However, this same rule also provides in relevant part:

When two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

GRI 3(b) is not applicable in the instant case because the article does not consist wholly of a component which imparts an essential character -- the doll part of the puppet is essentially a doll, and similarly, the sheep part is essentially a sheep.

Since the classification question cannot be resolved by application of GRI 3(a) and GRI 3(b), by virtue of GRI 3(c), this item is classified under the heading which occurs last in numerical order among those which merit equal consideration, i.e., the heading identified by the highest number.

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Accordingly, the reversible item consisting of Little- Bo-Peep on one side and a sheep on the other is properly classifiable under heading 9503, HTSUS.

Heading 9505, HTSUS, provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. The Explanatory Notes to this heading state that the heading includes festive, carnival or other entertainment articles, which in view of their intended use are generally made of non- durable material.

Explanatory Note (A)(1) to heading 9505 further provides that:

*** Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here.

The item consisting of a decorated wooden egg on a stick, with a bow attached to the stick, appears to be a decorative item associated with Easter. The fact that it is festive in appearance, is made of nondurable material and is used as a decorative item for Easter baskets and flowers supports this position. Accordingly, this item is properly classifiable under heading 9505, HTSUS.

CONCLUSION:

The sample of the reversible Jack and Jill puppet is properly classifiable under subheading 9502.10.4000, HTSUS, dutiable at a rate of duty of 12 percent ad valorem.

The sample consisting of the reversible Little-Bo-Peep on one side and a sheep on the other is properly classifiable under subheading 9503.49.0020, HTSUS, dutiable at a rate of 6.8 percent ad valorem.

The sample of the puppet of Santa Claus emerging from a chimney is properly classifiable in subheading 9502.10.4000, HTSUS, dutiable at a rate of 12 percent ad valorem.

The sample of the stuffed witch, Miss Hex, is properly classifiable under subheading 9502.10.2000, HTSUS, and subject to a temporary suspension of duty under subheading 9902.95.01, HTSUS.

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The sample of the glitter decorated wooden egg on a stick is properly classifiable under subheading 9505.90.6000, HTSUS, dutiable at a rate of 3.1 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division