HQ 085293: Bride Doll

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 085293

                        December 6, 1989

CLA-2  CO:R:C:G:  085293 DPS

CATEGORY:  Classification

TARIFF NO.:  9502.10.2000, 9502.10.8000

Mr. Joseph Dash
John S. Connor, Inc.
33 South Gay Street
P.O. Box 1717
Baltimore, Maryland  21203-1717

RE:  Bride Doll

Dear Mr. Dash:

     This is in response to your letter of August 4, 1989, on
behalf of Brinns China and Glassware, in which you requested a
ruling on the tariff classification of merchandise described as a
"Hallmark Bride Doll," item number NGN-46, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

     The bride doll at issue measures approximately 24 inches in
height.  Its face and head are composed of porcelain with molded
and painted features, synthetic hair and a traditional wedding
veil made of textile materials ornamenting the hair.  The
porcelain head extends down the neck into a harness that forms
and covers the doll's breasts in the front, and covers the
shoulder blade area in the back portion of the doll.  The
porcelain harness clearly covers a significant portion of the
torso of the doll and provides its shape and form.

     Underneath the harness, the torso, from the neck to the
groin, is fully stuffed with traditional stuffing materials
(i.e., shredded textile materials or foam).  The upper arms and
legs are stuffed, and the lower arms and legs are composed of
porcelain.  The doll is clothed in a traditional bridal gown
made of textile materials, complete with a wire hoop to give
shape to the gown, and undergarments comprised of pantalets and
a garter.





ISSUES:

     Whether a doll with a stuffed torso, but having porcelain
extend from the neck over the breasts in the front, and covering
the shoulder blade area in the back, is considered "stuffed" for
tariff classification purposes.  Whether the subject merchandise
is classifiable as a stuffed doll under subheading 9502.10.2000,
HTSUSA, or as an other doll under subheading 9502.10.8000,
HTSUSA.

LAW & ANALYSIS:

     The General Rules for the Interpretation of the Harmonized
System (GRI's) govern classification under the Harmonized Tariff
Schedule.  According to GRI 1, the primary consideration in
determining whether merchandise should be classified in a heading
should be given to the language of the heading and any relevant
chapter or section notes, and, provided such headings or notes do
not otherwise require, according to the remaining GRI's, taken in
order.  The subheadings at issue in this case 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.

     With regard to stuffed dolls, it is Customs' position that a
doll is considered stuffed for tariff purposes if the stuffing
materials impart the shape and form to the torso of the figure.
Where a porcelain harness, overlay or chest plate is utilized
along with stuffing material, the determinative factor in
deciding whether it is stuffed or not, is length of the porcelain
component on the chest of the figure.  If the porcelain extends
below the bust line, that is, below the top of the breasts, then
the item is considered not stuffed.  If, however, the porcelain
component ends above the bust line, and the stuffing provides the
form and shape of the doll's chest, then it is considered
stuffed.

     The subject bride doll has porcelain in the front which
extends below the bust line and forms the doll's breasts.  In the
back, the porcelain extends to a point below the shoulder blades.
It is clear that the porcelain components of this doll, not the
stuffing materials, provide the form and shape of the torso of
the figure.  Consistent with Customs' guidelines concerning
stuffing, which are set forth above, the subject "Hallmark Bride
Doll" cannot be considered a stuffed doll for tariff purposes.






HOLDING:

     The subject doll, described as a "Hallmark Bride Doll," item
number NGN-46, is not, for tariff purposes, considered a stuffed
doll.  Rather it is classifiable under subheading 9505.10.8000,
HTSUSA, the provision for other dolls.  Items classified under
this subheading are subject to a duty rate of 12 percent ad
valorem.

     A copy of this decision is being provided to Customs
officials in Baltimore, Maryland, where we understand entries of
this merchandise have been made.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division