CLA-2 CO:R:C:F 954997 LPF
District Director
U.S. Customs Service
110 South 4th Street - Rm 154
Minneapolis, MN 55401
RE: Decision on application for further review of Protest No. 3501-93-100344, filed July 22, 1993; Walking Waldo cake decoration figures in heading 9502 as dolls; Not 3926 articles of plastics; Not 9505 festive, carnival or other entertainment articles; HRL 954996
Dear Sir:
This is a decision on a protest filed July 22, 1993 against
your decision in the classification of merchandise liquidated on
April 23, 1993.
FACTS:
The merchandise at issue, manufactured in China, consists of
an item intended to be sold to the bakery industry as a cake
decoration. However, the sample submitted of the Walking Waldo
figure (Item #456302) reveals that the figure is composed of
polyvinyl chloride (PVC) and is of sufficient quality to be
retained by a child and subsequently used for display and/or
amusement. On March 29, 1994 we had the opportunity to meet with
Mr. Murphy, the President of DecoPac, and counsel. This meeting,
as well as counsel's submission of March 30, 1994, provided us
with further detail regarding the condition and packaging of the
merchandise when imported and sold to the bakeries.
The protestant entered the merchandise under subheading
9505.90.60, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as festive, carnival or other entertainment
articles, other, other at a duty rate of 3.1 percent ad valorem.
You maintain that the merchandise is classified under
subheading 9502.10.40, HTSUSA, as dolls representing only human
beings, other (than stuffed) at a duty rate of 12 percent ad
valorem.
-2-
The protestant submits that if the figures are not classified
in subheading 9505.90.60, HTSUSA, they are classified,
alternatively, in subheading 3926.40.00, HTSUSA, as other
articles of plastics, statuettes and other ornamental articles.
ISSUE:
Whether the figures are classified within heading 9505 as
festive, carnival or other entertainment articles; 9502 as dolls
representing only human beings; or 3926 as other articles of
plastics.
LAW AND ANALYSIS:
This protest involves the same merchandise and the same
parties that were the subject of Headquarters Ruling Letter (HRL)
954996, issued April 15, 1994. For the reasons explained
therein, this merchandise is properly classified as a doll in
subheading 9502.10.40.
HOLDING:
The figure depicting Walking Waldo is classified in
subheading 9502.10.4000, HTSUSA, as "Dolls representing only
human beings...: Dolls, whether or not dressed: Other: Not over
33 cm in height." The applicable rate of duty is 12 percent ad
valorem.
Because the rate of duty under the classification indicated
above is the same as the liquidated rate, you are instructed to
deny the protest in full. A copy of this decision with the Form
19 should be sent to the protestant.
In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, Lexis, the Freedom
of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division