HQ 083791: Classification of a doll containing both soft filling material and bean filling

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 083791

                                    June 2, 1989

          CLA-2 CO:R:C:G 083791 SS

          CATEGORY: Classification

          TARIFF NO.: 9502.10.2000

          Ms. Laura Fumagalli
          Dakin, Inc.
          P.O. Box 7746
          San Francisco, California 94120

          RE:  Classification of a doll containing both soft filling
               material and bean filling

          Dear Ms. Fumagalli:

               This is in response to letter dated February 3, 1989,
          addressed to your New York office, requesting a tariff
          classification of a doll containing soft filling material and
          bean filling, under the Harmonized Tariff Schedule of the United
          States (HTSUS).  A sample was submitted.

          FACTS:

               The subject merchandise is a doll-like figure approximately
          11 inches in height including 2 inches of spiked hair.  The
          article has a skinny cloth body, head and extremities, and spiked
          hair consisting of black yarn.  The doll is wearing shorts, a
          shirt, a tie, and high-top basketball sneakers.  There is
          printing on the front and back of the shirt, and on the back
          torso.  The torso of the body approximately up to the navel is
          loosely stuffed with soft stuffing.  The remainder of the torso
          contains a bean filling which allows the doll to be placed in a
          sitting position.

          ISSUE:

               Whether a doll stuffed with soft filling material, and
          containing bean filling in the lower torso is considered stuffed
          for purposed for tariff classification.

          LAW AND ANALYSIS:

               The subject merchandise is a doll figure containing soft
          filling material in the upper torso, and a bean filling in the















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          portion of the torso which extends from approximately below the
          pavel.  The bean filling enables the doll to be placed in a
          sitting position.  The figure is primarily filled with soft
          filling material, has the appearance of being stuffed, and
          moreover, imparts an overall feeling of softness to the touch
          despite the presence of the bean filling.  Since the bean filling
          does not affect the shape and feel of the doll, the doll is
          considered stuffed for purposed of tariff classification.

               Classification under the HTSUS is governed by the General
          Rules of Interpretation (GRI's). GRI 1 provides that
          classification is determined first in accordance with the terms
          of the headings and any relative Section or Chapter notes.
          Subheading 9502.10.2000, HTSUS, provides for stuffed dolls
          representing only human beings, whether or not dressed.
          Accordingly, the merchandise in issue is properly classifiable
          under this heading.

          HOLDING:

               The article under consideration, a doll containing primarily
          soft filling materiel but also containing bean filling, is
          properly classifiable in subheading 9502.10.2000, HTSUS, and
          subject to duty free treatment under subheading 9902.95.01,
          HTSUS.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division