CLA-2 CO:R:C:F 089969 STB
Mr. Fermin Cuza
Mattel, Inc.
Customs Administration
333 Continental Boulevard
El Segundo, CA 90245-5012
RE: Farmer Doll
Dear Mr. Cuza:
This letter is in response to your inquiry of July 26, 1991,
concerning the classification of Mattel's "Farmer Doll" that,
according to the marking on the sample, will be made in China. A
sample was submitted with your request.
FACTS:
The Farmer Doll is approximately 14 inches tall (from head
to foot) with an arm span of approximately 11 inches. Small
electronic sensors are placed in the head, arm, stomach and leg
which cause the doll to "talk" when one of the sensors is
pressed. A battery pack occupies a large portion of the torso;
a small amount of traditional stuffing material mostly surrounds
the battery pack. The extremities and head are stuffed with
traditional stuffing material.
ISSUE:
Whether the Farmer Doll should be classified as a stuffed
doll or as a doll that is other than stuffed?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (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 relevant
Section or Chapter Notes. In the event that the goods cannot be
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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 subject doll can be classified by reference to GRI 1.
It is our determination that the item is properly classified
under subheading 9502.10.8000, HTSUSA, the provision for other
dolls that are not stuffed.
It is Customs position that a doll is considered stuffed for
tariff purposes if the stuffing materials impart the shape and
form of the torso of the figure. Customs has also held that the
"feel" of an item may be relevant to the determination as stuffed
or non-stuffed. This determination can be complicated by the
presence of a harness or overlay. In this case there is no
harness or overlay; the battery pack, however, has a noticeable
effect on the shape and form of the torso. The battery pack is
so large that the torso, the back of which extends abnormally
outward, seems as if it were built around the battery pack.
Additionally, there is very little stuffing surrounding the
battery pack which causes a large majority of the torso of the
doll to have a non-stuffed, "hard" feeling and quality. The
doll and battery pack were weighed in the Customs Laboratory.
The results showed the battery pack to constitute approximately
one-fourth of the weight of the entire article or 25.9%. In sum,
the battery pack is so obvious and intrusive that the doll loses
its stuffed quality; the torso is really stuffed with the battery
pack rather than the stuffing material.
In your July 26 letter, you cite Headquarters Ruling Letter
(HRL) 070836, dated August 31, 1983, to support your position
that the Farmer Doll should be classified as a stuffed doll. HRL
070836 classified a toy clown figure containing a musical chime
device in its torso as stuffed. You also note that the cited
ruling referred to the guidelines for stuffed dolls set out in
the letter from the Office of the United States Trade
Representative (USTR) dated May 21, 1982.
An examination of HRL 070836 reveals the following two
paragraphs:
The inclusion of the musical chime device
in the torso of the figure does not, in and of
itself, preclude a determination that the clown
is "stuffed" for tariff classification purposes, in
that it is functional...provided it does not
constitute the sole or predominant stuffing or
filler material. (Emphasis added.)
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The amount of traditional-type filler or
stuffing material is sufficient to fully occupy
the torso and head cavities, despite the absence
of such material in the appendages (which, in this
case, are minimal).
Additionally, in describing the clown figure at issue in HRL
070836, the ruling states that "...the head and torso are filled
with a man-made fiber-fill material which, despite having a soft
feel, fully occupies those cavities." In the case of the Farmer
Doll, the battery pack constitutes the "predominant" stuffing
material. The torso does not have a soft feel, but rather, as
described above, a rather "hard" feel. The citation of the USTR
letter in HRL 070836 is in general terms and seems only to be
used to support the concept that it is not necessary that the
appendages, or extremities, be stuffed, a concept which the
ruling specifically mentions. If Customs intention in HRL 070836
was to adopt your proposed interpretation of the USTR letter,
i.e., that a doll is stuffed as long as the torso is manufactured
to contain stuffing and there is some stuffing present in the
torso, then Customs would not have stated that the musical chime
device cannot comprise the "predominant stuffing or filler
material" in order for the item to be classified as stuffed. The
determination that the Farmer Doll is not stuffed is consistent
with a long line of Customs rulings and decisions.
HOLDING:
The subject Farmer Doll is properly classifiable under
subheading 9502.10.8000, HTSUSA, the provision for dolls
representing only human beings and parts and accessories thereof,
dolls whether or not dressed, other, other, other. The
applicable duty rate is 12% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division