HQ 088895

March 22, 1993

CLA-2 CO:R:C:F 088895 STB

CATEGORY: Classification

TARIFF NO.: 9502.10.4000

District Director of Customs

909 First Ave., Rm 2039

Seattle, WA 98174

RE: Decision on Application for Further Review of Protest No.

3001-90-100929, filed June 21, 1990, concerning the

classification of McDonalds Happy Meal Peanuts Farmyard Sets.

Dear Sir:

This is a decision on a protest filed June 21, 1990, against

your decision in the classification and liquidation of seven

entries involving McDonalds Happy Meal Peanuts Farmyard Sets made

in January and February 1990, and liquidated on various dates

between March and June, 1990.

FACTS:

You classified the subject merchandise under subheading

9502.10.4000, Harmonized Tariff Schedule of the United States

Annotated (HTSUSA), the provision for dolls, other than stuffed,

and their parts and accessories. Protestant claims that the

merchandise should be classified under subheading 9503.70.8000,

HTSUSA, the provision for other toys. Your classification under

the provision for dolls is in accord with Headquarters Ruling

Letter (HRL) 086633, dated September 18, 1990. In that case we

affirmed New York Ruling Letter (NYRL) 847931, which also

classified this same merchandise as dolls under subheading

9502.10.4000, HTSUSA.

The items at issue consist of two groups of figures and

related objects. Each group is made up of three items:

1\. Charlie Brown with Tiller and Seed Bag - Charlie

Brown, approximately 2 1/2 inches tall, (2) a tiller

designed to be \"pushed\", and (3) the seed bag worn over

the figure\'s shoulder.

2\. Lucy with Wheelbarrow and Apple Basket - (1) Lucy,

approximately 2 1/2 inches tall, (2) a wheelbarrow

designed to be \"pushed\" by the figure, and (3) a basket

of apples placed in the wheelbarrow.

-2-

The two figures depict Peanuts cartoon characters and are

made of roto-cast polyvinyl chloride. The farm implements are

packaged and imported with a particular figure, specially fitted

to be \"held\" in the molded grip of the figures\' hands, and are

interchangeable among the figures. The loose items are also

interchangeable to a degree. The groups are marketed and

promoted as a collection, but each is sold separately and as

imported constitutes a complete product in and of itself.

ISSUE:

What is the proper classification of the subject Peanuts

Farm Sets?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI\'s) set forth the

legal framework in which merchandise is to be classified under

the HTSUSA. GRI 1 requires that classification be determined

first according to the terms of the headings of the tariff and

any relative section or chapter notes and, unless otherwise

required, according to the remaining GRI\'s taken in order.

In this instance, whether one uses GRI 1 or GRI 3(b), the

end result is that this merchandise is correctly classified under

subheading 9502.10.4000, HTSUSA. It is thus our determination

that both HRL 086633 and NYRL 847931 are correct.

In various submissions, the Protestant makes three primary

arguments each of which will be addressed briefly.

Protestant contends that the Peanuts figures, Charlie Brown

and Lucy, are not dolls. To support this contention, he cites

C.S.D. 84-32, dated January 26, 1983, which, in discussing the

making of the determination of whether a plastic figure is a

doll, states \"We think it inevitable to conclude that paramount

among those considerations is whether or not the article is

articulated\....\" The decision goes on to find that an

articulated (jointed) GI Joe figure is a doll.

We note, however, that C.S.D. 84-32 also states the

following at page 902:

However, we caution against the conclusion that

the absence or presence of articulations should

be regarded as the single distinguishing factor

in all circumstances, or that all articulated

figures are dolls. We continue to affirm the

doctrine previously propounded that the

classification of articles as dolls depends on

the circumstances in each individual case.

-3-

A review of Customs Rulings and court decisions, both before

and after the publication of C.S.D. 84-32, reveals that a

plethora of non-articulated figures representing human beings

have been classified as dolls. Toy soldiers, which seem to be

the primary concern of C.S.D. 84-32, are less likely to be

classified as dolls than other non-articulated figures because

the Explanatory Notes to heading 9503, HTSUSA, specifically

include \"Tin soldiers and the like, and toy armaments\" as other

toys. It is also noteworthy that the subject Peanuts figures are

constructed of soft plastic and can \"hold\" various items which is

not the case with most toy soldiers and statuettes. The Peanuts

figures, when taken separately, are classifiable as dolls; this

determination is in accord with many prior Customs Rulings and

court decisions.

We also note Protestant\'s letter to the Area Director of

Customs, New York, dated January 31, 1990, in which

classification of these items is first requested. In that

letter, Protestant states at page three that the Lucy and Charlie

Brown figures \"may be described as dolls under Heading 9502.\"

The Protestant also contends that the farm items that

accompany the Peanuts figures are not accessories and thus,

assuming arguendo that these figures are dolls, the merchandise

cannot be classified by reference to GRI 1 under subheading

9502.10.4000, HTSUSA, as dolls and parts and accessories thereof.

Based on the reasoning provided in HRL 086633, we disagree;

Protestant provides no proof in the various submissions that

these items cannot be considered accessories.

Finally, Protestant contends that these items are sets, and

that the Peanuts figures, again assuming arguendo that they are

dolls, do not provide the essential character. Protestant cites

various rulings in which groups of items including dolls or other

human or non-human figures were classified by Customs as toys

under heading 9503, HTSUSA. All of the cited rulings concern

merchandise which is distinguishable from the merchandise at

issue.

In several of the rulings mentioned, the figures are non-

human representations, i.e. cats, dogs, etc. The analysis

regarding that type of merchandise is not the same as the

analysis of merchandise involving human figures. At the four

digit level of the Tariff Schedule, both the animal and the

accompanying items are classified in heading 9503, HTSUSA, and no

reference to GRI 3 is necessary. Rather, we can stay within

heading 9503 and classify, under GRI 1, within the applicable six

digit heading which is 9503.70, HTSUSA, the provision for other

toys put up in sets or outfits. In other rulings discussed by

-4-

Protestant, the items that accompany the human figures are

vehicles such as automobiles and boats. These types of vehicles

will normally be considered to possess more independent play

value and individual character than items such as a tiller or

wheelbarrow designed to be pushed or held by a doll. It is very

common for children to play with automobiles, trucks, boats,

etc., with no accompanying doll; it is less likely that children

will do the same with the items accompanying the Peanuts figures.

In other rulings discussed by Protestant, various other

distinguishing factors are present, such as the accompanying

toy(s) being much larger than the human figure, the human figure

being permanently attached to the accompanying vehicle (and thus

not necessarily even constituting a doll), and the human figure

being designed so strictly for sitting in an accompanying vehicle

that the figure cannot stand on its own. In sum, merchandise

such as this must be classified on a case by case basis; there

are many important variations in these products which will affect

classification. These variable factors are distinctly apparent

when the McDonalds Happy Meal Peanuts Farmyard Sets are compared

with the merchandise classified in the other rulings discussed by

Protestant.

HOLDING:

The merchandise that includes dolls representing human

figures, i.e., Charlie Brown with Tiller and Seed Bag, and Lucy

with Wheelbarrow and Apple Basket are classified under subheading

9502.10.4000, HTSUSA, the provision for dolls representing human

beings and parts and accessories thereof, other, not over 33cm in

height. The applicable rate of duty is 12 percent ad valorem.

The protest should be denied. 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