HQ 951307: Decision on Application for Further Review of Protest No.3701-92-100008, filed February 3, 1992, concerning theclassification of "Teensie Sofskin" dolls. The dolls areimported from China and Hong Kong.

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 951307

                          July 24, 1992
CLA-2  CO:R:C:F  951307  STB

CATEGORY: Classification

TARIFF NO.: 9502.10.2000

District Director of Customs
6269 Ace Industrial Dr.
Milwaukee, Wisconsin  53110

RE:  Decision on Application for Further Review of Protest No.
3701-92-100008, filed February 3, 1992, concerning the
classification of "Teensie Sofskin" dolls.  The dolls are
imported from China and Hong Kong.

Dear Sir:

     This is a decision on a protest filed February 3, 1992,
against your decision in the classification and liquidation of
Teensie Sofskin dolls.

FACTS:

      You classified the subject merchandise under subheading
9502.10.4000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the provision for dolls, other than stuffed. 
Protestant claims that the merchandise should be classified under
subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls.

     The sample doll submitted to this office, identified as item
no. 17121, measures approximately seven inches (seventeen cm) in
height.  The outer shell of the doll, excluding the head, is
constructed of a soft, pliable, rubber material: the torso is
stuffed with polyester fibre fill.  The head is slightly "harder"
and less pliable than the remainder of the doll.

ISSUE:

     Whether the subject Teensie Sofskin doll should be
classified as a stuffed doll or as a doll that is other than
stuffed?

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with 


                               -2-



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.     

     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.          


                               -3-



     Examination of the sample submitted to this office and
application of the above definition indicates to us that this
doll should be classified as a stuffed doll under subheading
9502.10.2000, HTSUSA.  The torso is manufactured to contain
stuffing and is fully stuffed with traditional stuffing material. 
The skin of the torso, as well as that of the arms and legs, is
constructed of a soft, pliable material.  

HOLDING:

     The subject doll, marketed as "Teensie Sofskin" is
classified under 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.

     The protest should be allowed in full.  A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.

                           Sincerely,




                           John Durant, Director
                           Commercial Rulings Division