HQ 081201

October 3, 1988

CLA-2 CO:R:C:G 081201 SM

CATEGORY: Classification

TARIFF NO.: 9503.49.0020

Ms. Eva Stark

EFS Marketing Associates

164 Central Avenue

Farmingdale, NY 11735

RE: Tariff classification of certain troll figures

Dear Ms. Stark:

Your letter of October 10, 1987, requests a tariff clas-

sification ruling under the Harmonized Tariff Schedule of the

United States Annotated (HTSUSA) for certain troll figures.

The country of origin is not stated.

FACTS:

Two samples were submitted. One is a pot-bellied flesh-

colored plastic figure standing erect on two legs, about nine

inches tall, with positionable arms and head. Each foot has

four toes, and the hand appendages have four fingers. The

head has straight white textile hair, large pointed ears,

pointed \"eyebrows,\" virtually no forehead, and an upturned

snout. The figure is dressed in a removable textile jacket

and pants.

The second figure is referred to as a \"pen troll.\" It

is similar to the first, but only about two inches tall, and

has no clothing. A hole inside the torso of the figure allows

it to be placed on the end of a pencil or pen.

You believe that the trolls should be classified as toys

representing animals or non-human creatures under heading

9503, HTSUSA, rather than as dolls. You state that they are

based on non-human creatures and are not sold or perceived as

dolls.

ISSUE:

Are the troll figures classified as dolls, as toys

representing non-human beings, or as something else?

-2-

LAW AND ANALYSIS:

The HTSUSA is a new statute with new rules for the

classification of imported merchandise. Merchandise may not

classified under parallel or similar provisions in the TSUSA

and HTSUSA because the rules under which the classification is

reached are different.

The term doll is not defined in the HTSUSA. Heading

9502, HTSUSA, provides for \"dolls representing only human

beings.\" Thus, while there is no requirement that a \"doll\" be

anatomically correct, it must, at a minimum, represent a human

being. The Explanatory Notes, the official interpretation of

the HTSUSA at the international level, state, with regard to

heading 9502, HTSUSA, that it includes \"not only dolls de-

signed for the amusement of children, but also dolls intended

for decorative purposes (e.g., boudoir dolls, mascot dolls),

or for use in Punch and Judy or marionette shows, or those of

a caricature type.\"

Inspection of the troll figures reveals that, while they

may somewhat resemble humans to the extent that they are erect

bipeds with facial features located on the head, they do not

represent human beings. Webster\'s Third New International

Dictionary (1961) gives the following pertinent definitions of

represent:

3\. to portray by pictorial, plastic, or musical

art: delineate, depict.

6\. . . . to serve as the counterpart or image of:

typify.

syn represent, depict, portray, delineate, pic-

ture and limn can mean to present an image or life-

lifelike imitation of, as in art. Represent im-

plies a placing before the mind as if real or as

if living, as by a picture, description, or piece

of sculpture.

You discuss at length the origin of \"trolls\" in Scandinavian

folklore. Be that as it may, Customs does not classify the

concept or mythology of \"trolls\"; we must classify the im-

ported article. Examination of the figure reveals that it

cannot be said to portray, serve as an image of, or present

a lifelike imitation of, a human being. Therefore, we agree

that it cannot be classified as a doll under the HTSUSA.

-3-

Heading 9503, HTSUSA, provides for \"other toys,\" includ-

ing scale models and puzzles. The Explanatory Notes for this

heading state that it covers all toys not included in headings

9501 or 9502. As indicated above, the troll figures are not

covered by heading 9502, HTSUSA. Heading 9501, HTSUSA, pro-

vides for wheeled toys, and is therefore also inapplicable.

Thus, if the troll figures are toys, it appears that they

would fall under heading 9503, HTSUSA.

The term toy is not defined in the HTSUSA. The Explana-

tory Notes for Chapter 95 state that it covers \"toys of all

kinds whether designed for the amusement of children or

adults.\" Thus, a toy must at least be something designed for

amusement.

You state that the trolls are marketed and perceived as

toys. The newspaper articles and other materials you have

submitted indicate that when purchased or used by children,

they serve as a source of amusement. Sometimes they are pro-

moted as good luck charms, but it appears that adults, too,

regard them as cute, charming, and amusing. We conclude that

they are classifiable as \"other toys.\"

The superior heading for subheadings 9503.41-9503.49,

HTSUSA, provides for \"\[t\]oys representing animals or non-human

creatures (for example, robots and monsters).\" The Explana-

tory Notes for heading 9503 give angels and devils as addi-

tional examples and add that \"toys representing animals or

non-human creatures\" are included here \"even if possessing

predominantly human physical characteristics.\" As non-human

figures, the trolls are covered by this provision.

HOLDING:

The troll figures are classified under subheading

9503.49.0020, HTSUSA, as toys representing animals or non-

human creatures, other than stuffed, not having a spring

mechanism, other than of metal. This classification repre-

sents the present position of the Customs Service under the

HTSUSA. If there are changes before the effective date of

January 1, 1989, this advice may not continue to be applic-

able.

Sincerely,

John Durant, Director

Commercial Rulings Division

6cc: Area Director, NY Seaport

cc: NIS Tom McKenna

cc: D. Cahill