HQ 083943: Classification of stuffed doll and stuffed clown rattle

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 083943

                                    June 14, 1989

          CLA-2 CO:R:C:G 083943 SS; 837268

          CATEGORY: Classification

          TARIFF NO.: 9502.10.20, 9503.90.60

          Ms. Joy Jibbens
          A & J Customs Brokers
          McCarran International Airport
          1021 E. Patrick Lane
          Las Vegas, Nevada  89119

          RE:  Classification of stuffed doll and stuffed clown rattle

          Dear Ms. Jibbens:

               This is in response to your letter dated January 30, 1989,
          on behalf of Lucille Cavanaugh, requesting a tariff classifi-
          cation ruling for stuffed clowns, pandas, trolls, and a clown
          sitting with a ball, manufactured in China, under the Harmonized
          Tariff Schedule of the United States (HTSUS).  This is our
          decision concerning the classification of the troll and the clown
          sitting with a ball.  The proper tariff classification of the
          other articles were determined in a separate letter to you, NYRL
          837268, dated March 10, 1989.

          FACTS:

               The merchandise under consideration consists of two
          articles.  The first article, designated a troll, is 12 inches
          tall, composed of polyfill with a cotton knit shell.  The face
          has sewn on eyes, eyebrows, a mouth, a mustache, a beard and
          hair.  A cotton knit shell forms a hat.  The knit shell of the
          trunk and the extremities is designed so as to impart the effect
          of a dressed human being.

               The second article is approximately 8-1/2 inches tall and is
          composed primarily of two polyfill stuffed cotton knit balls. The
          smaller ball forms the head on which facial features are
          embroidered.  Hair and a knitted hat complete the head portion.
          The larger ball, attached to the head, lacks extremities and
          contains a rattle mechanism in addition to the polyfill.  A
          knitted collar indicates the demarcation between the head and the
          lower portion of the article.
















                                         -2-


          ISSUE:

               (1) What is the proper tariff classification of an article
          designated a troll, but having the appearance of a human?

               (2) What is the proper tariff classification of an article
          consisting of a clown's face attached to a stuffed ball
          containing a rattle mechanism?

          LAW AND ANALYSIS:

               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.

               In the instant case, the article designated as a troll has
          the appearance of a doll representing human beings.  In HQRL
          081201, dated October 3, 1988, we defined "represent" to mean "to
          portray by pictorial, plastic or musical art: delineate, depict.
          ... to serve as the counterpart or image of: typify.  Although
          the name designation or description of an article to be
          classified merits consideration, the determining factor in
          classification is the article itself.  While trolls might vary in
          their appearances and the extent to which the depict or serve as
          an image of humans, the troll in issue typifies a human being.

               Heading 9502, HTSUS, provides for dolls representing only
          human beings.  Accordingly, since the troll in issue has the
          appearance of a doll representing only human beings, this item is
          properly classifiable under this heading.

               The article consisting of a clown's face attached to a
          larger ball containing a rattle mechanism does not represent a
          human being.  Although clowns are human representations, in the
          instant case, the article in issue is really a toy having the
          face of a clown.  This is evidenced by the fact that the article
          totally lacks all extremities, and while the lower portion of the
          article might suggest some form of the trunk, the form is
          suggestive rather than representative of the body of a clown.
          Therefore, it cannot be said that this article is a doll
          representing only human beings. Rather, this article appears to
          be a toy rattle.

               Heading 9503, HTSUS, provides for other toys.  Accordingly,
          the article consisting of the face of a clown attached to a
          stuffed ball containing a rattle mechanism is properly
          classifiable under this heading.













                                         -3-


          HOLDING:

               The sample designated as a troll and having the appearance
          of a doll representing only human beings is properly classifiable
          under subheading 9502.10.20, HTSUS, which provides for stuffed
          dolls, whether or not dressed, and subject to duty free treatment
          under subheading 9902.95.01, HTSUS.

               The article having a rattle mechanism attached to the face
          of a clown is properly classifiable under subheading 9503.90.60,
          HTSUS.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division