CLA-2 CO:R:C:F 952482 GGD
Mr. Fermin Cuza
Mattel, Inc.
333 Continental Boulevard
El Segundo, California 90245-5012
RE: Reconsideration of Headquarters Ruling Letter (HRL) 089969;
a farmer talking doll
Dear Mr. Cuza:
This letter is in response to your request for a
reconsideration of HRL 089969, dated September 13, 1991,
concerning the tariff classification of a doll to be imported
from China by Mattel, Inc. A sample was submitted with both your
original inquiry and this request.
FACTS:
In HRL 089969, dated September 13, 1991, Customs classified
the doll under subheading 9502.10.8000, HTSUSA, the provision for
dolls, whether or not dressed, that are other than stuffed, and
over 33 cm. in height. The applicable duty rate for that
subheading is 12 percent ad valorem.
The doll, which represents a child farmer, measures
approximately 14 inches in height, with an arm span of
approximately 11 inches. Small electronic sensors are placed
beneath the soft outer fabric in the head, hand, arm, stomach,
and foot which, when pressed, cause the doll to "talk." The
head, extremities, and torso of the doll are filled with
traditional stuffing materials. Inserted within the torso's
stuffing is a large, plastic, battery-powered voice mechanism
which the sensors activate. The mechanism imparts a hard feel to
the doll's torso.
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ISSUE:
Whether the doll 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
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;
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(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.
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 is filled with traditional stuffing
material, covered in a skin of soft fabric, and the inserted
voice mechanism is covered by the stuffing on at least 3 of the 4
sides.
HOLDING:
The farmer talking 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 entries of
this merchandise made on or prior to December 31, 1992, is
temporarily 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.
HRL 089969, dated September 13, 1991, is hereby modified.
Sincerely,
John Durant, Director
Commercial Rulings Division