CLA-2 CO:R:C:F 952612 GGD
Mr. Warwick N. Ofsowitz
3115 Old Post Drive
Pikesville, Maryland 21208
RE: Modification of New York Ruling Letter (NYRL) 857941;
handicraft dolls from South Africa
Dear Mr. Ofsowitz:
This letter is in further response to your inquiry of
November 6, 1990, concerning the tariff classification of four
separate items, each item consisting of a doll or pair of dolls
to be imported by you from South Africa. Descriptive literature
and photographs of the dolls were submitted with your original
ruling request.
FACTS:
In NYRL 857941, dated December 5, 1990, Customs classified
the dolls under either subheading 9502.10.4000 or subheading
9502.10.8000, HTSUSA, the provisions for dolls, whether or not
dressed, that are other than stuffed, and are either less than 33
cm. (9502.10.4000), or greater than 33 cm. (9502.10.8000) in
height. The applicable duty rate for these subheadings is 12
percent ad valorem. We have reviewed that ruling and have found
it to be partially in error.
The first item (no. 8) is identified as the "Ceremonial"
doll. The doll measures approximately 29 inches in height, is
made of textile material and beads, and is stuffed with grass.
The second item (no. 9) is identified as the "Initiation"
doll. The doll measures approximately 19-1/2 inches in height,
is made of textile material and beads, and is stuffed with wood
chips.
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The third item (no. 15) consists of two dolls, identified as
"Beaded" doll and "Miniature Beaded" doll. Each doll has a cone
shaped body, measures under seven inches in height, is made of
textile material and beads, and is stuffed with pieces of textile
material.
The fourth item also consists of two dolls, which represent
a man and a woman. The dolls are identified as "Sotho" dolls,
and measure less than 9 inches in height. The man is wearing
cloth pants, a shirt, and a cape. The woman is wearing a textile
dress and a cape. The body of each doll is stuffed with pieces
of textile material.
ISSUE:
Whether the dolls 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:
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(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
(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 "Beaded," "Miniature
Beaded," and "Sotho" dolls are classified in subheading
9502.10.2000, HTSUSA, the provision for stuffed dolls. The torso
(body of the doll from bottom of the neck to the groin) of each
doll is filled with traditional stuffing material, and at least a
portion of the skin of each torso is constructed of soft or
pliable material or fabric. The "Ceremonial" and "Initiation"
dolls, which are not stuffed with either traditional stuffing
material or acceptable filling material, remain classified under
subheading 9502.10.8000, HTSUSA, the provision for dolls, whether
or not dressed, that are other than stuffed.
HOLDING:
The "Beaded," "Miniature Beaded," and "Sotho" dolls are
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. After
that time, the general column one duty rate of 12 percent ad
valorem will apply.
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The "Ceremonial" and "Initiation" dolls remain classified
under subheading 9502.10.8000, HTSUSA, the provision for dolls,
whether or not dressed, that are other than stuffed.
NYRL 857941, dated December 5, 1990, is modified
accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division