CLA-2 CO:R:C:F 952603 GGD
Mr. Neil I. Yeschin
All Nations Forwarding Co., Inc.
248-06 Rockaway Boulevard
Jamaica, New York 11422
RE: Modification of NYRL 850826; a doll from Hong Kong or China
Dear Mr. Yeschin:
This letter is in further response to your inquiry of March
22, 1990, concerning the tariff classification of a doll to be
imported from Hong Kong or China by Lovee Doll & Toy, Inc. A
sample was submitted with your inquiry.
FACTS:
In New York Ruling Letter (NYRL) 850826, dated April 9,
1990, 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. We have
reviewed that ruling and have found it to be partially in error.
The doll, which represents a baby, measures approximately 14
inches in height, has a plastic head with eyes that open and
close, and synthetic hair. The torso of the doll is loosely
stuffed on three sides with traditional stuffing materials, and
on the back with a slab of foam. Inserted within the torso's
stuffing is a large, plastic, battery-powered voice mechanism
which, when the doll's foot is pressed, causes the doll to laugh
and speak. The mechanism imparts a hard feel to the torso.
ISSUE:
Whether the doll should be classified as stuffed, or as
other than stuffed.
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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;
(c) at least a portion of the skin of the torso is
constructed of soft or pliable material or fabric; and
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(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 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 this merchandise is temporarily
suspended under subheading 9902.95.01, HTSUSA, until December 31,
1992.
NYRL 850826, dated April 9, 1990, is hereby modified.
Sincerely,
John Durant, Director
Commercial Rulings Division