CLA-2 CO:R:C:F 953037 GGD
District Director of Customs
909 First Avenue, Room 2039
Seattle, Washington 98174
RE: Decision on Application for Further Review of Protest No.
3004-92-100126, filed August 31, 1992, concerning the
classification of an article identified as "Q-Tee Clown" doll.
Dear Sir:
This is a decision on a protest filed August 31, 1992,
against your decision in the classification and liquidation on
July 10, 1992, of Q-Tee Clown dolls entered in December 1991 and
January 1992.
FACTS:
You classified the merchandise under subheading
9502.10.4000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the provision for dolls, whether or not
dressed, that are other than stuffed, and are not over 33 cm. in
height. Protestant claims that the merchandise should be
classified under subheading 9502.10.2000, HTSUSA, the provision
for dolls, whether or not dressed, stuffed; and that the goods
should be free of duty under subheading 9902.95.01, HTSUSA, which
provides for the suspension of duty on entries of stuffed dolls
made on or prior to December 31, 1992.
The sample article measures approximately 8 inches in
height, and has bright, fuzzy, purple hair. The figure has a
white clown face, with exaggerated features painted on. The
textile fabric skin of the doll's torso is filled with sand and
gravel, and the doll is dressed in a colorful clown suit with 2
purple pompons.
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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
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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.
The torso of the Q-Tee Clown doll is filled with a
combination of sand and gravel, which is neither a traditional
stuffing material (i.e., natural or synthetic textiles), an
acceptable filling material (i.e., pellets, beans, or crushed
nutshells), nor a combination of those materials. It is our
determination that, for tariff purposes, the Q-Tee Clown is not a
stuffed doll.
HOLDING:
The item identified as a "Q-Tee Clown" doll is properly
classified in subheading 9502.10.4000, HTSUSA, the provision for
dolls, whether or not dressed, that are other than stuffed, and
are not over 33cm. in height. The applicable duty rate for this
subheading is 12 percent ad valorem.
The protest should be denied in full. A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division