HQ 086332

August 6, 1992

CLA-2 CO:R:C:F 086332 STB

CATEGORY: Classification

TARIFF NO.: 9502.10.2000

Ms. Marjorie M. Shostak

Stein Shostak Shostak & O\'hara

Suite 1240

3580 Wilshire Boulevard

Los Angeles, California 90010-2597

RE: Reconsideration of New York Preclassification Ruling (PC)

833166-Supplement 1; Twelve undressed dolls

Dear Ms. Shostak:

This letter is in response to your January 18, 1990, request

for a reconsideration of New York Preclassification Ruling (PC)

833166-Supplement (Supp.) 1, dated December 12, 1989, concerning

the tariff classification of 12 dolls to be imported by the

Franklin Mint Corporation. Samples were submitted with your

original ruling request.

FACTS:

In PC 833166-Supp.1, dated December 12, 1989, Customs

classified the 12 subject dolls under subheading 9502.10.8000,

HTSUSA, the provision for dolls, whether or not dressed, that are

other than stuffed. The applicable duty rate for that subheading

is 12% ad valorem. It is your contention that the dolls should

be classified in subheading 9502.10.2000, HTSUSA, the provision

for stuffed dolls.

The twelve dolls are marketed and identified as follows:

1\. Country Legend - Loretta Lynn

2\. Spencer Doll #2 - Colonial

3\. Tolkien Doll - Galadriel

4\. Madame Pompadour

5\. Queen Elizabeth I

6\. Spencer Doll #1 - Victorian

7\. Belles of the Ball - Emp. Waltz

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8\. Marie Antoinette

9\. Famous Heroine - Ashley

10\. Gibson Girl - Laura

11\. American Legend - Betsy Ross

12\. Queen Mary I

These dolls are of the \"China-head\" type, i.e., with a

porcelain head and porcelain extremities including porcelain

segments of the lower arms and legs that lead to the

extremities. The head of each doll is attached to a porcelain

harness or chest plate which overlays a portion of the otherwise

stuffed torso extending down both the back and front of the

torso. These harnesses extend in varying lengths down the torso

but none of them extend below half the distance from the bottom

of the neck to the groin. All of the torsos, with one exception,

are stuffed to distention with traditional stuffing material. The

one exception is the \"Belles of the Ball - Emp. Waltz\" doll which

contains a relatively small musical device in the torso in

addition to the stuffing material. The outer material of the

torso and other stuffed sections of each doll consists of a

fabric material. The porcelain face of each doll is designed

with molded or implanted facial features; most of the dolls have

synthetic hair although the one male doll (Ashley), is designed

with molded porcelain hair.

ISSUE:

Whether the twelve dolls should be classified as stuffed or

as other than stuffed?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the

United States Annotated (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.

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The proper heading in this instance 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

\(d\) 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 twelve undressed dolls

should be classified in subheading 9502.10.2000, HTSUSA, the

provision for stuffed dolls. Eleven of the dolls possess torsos

which are stuffed to distention entirely with traditional

stuffing materials. The one doll whose torso also contains a

musical device satisfies the criteria of section (b), above, in

that the device is covered by stuffing material on 3 of its four

sides. We also note that there is some stuffing covering all

four sides of the device and that the device occupies a small

portion of an otherwise completely stuffed torso. The torso of

each doll is covered in a skin of soft fabric. The porcelain

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chestplates and backplates of the dolls extend less than \"half of

the distance from the bottom of the neck to the bottom of the

groin.\"

HOLDING:

The twelve undressed dolls, identified herein, are

classified in 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.

NY PC 833166-Supp.1, dated December 12, 1989, is hereby

revoked.

Sincerely,

John Durant, Director

Commercial Rulings Division