HQ 952331: Reconsideration of New York Preclassification Ruling (PC) 861827; Four dolls

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 952331

                         January 5, 1993


CLA-2  CO:R:C:F  952331  GGD

CATEGORY:  Classification

TARIFF NO.:  9502.10.2000; 9902.95.01

Mr. Fermin Cuza
Mattel, Inc.
333 Continental Boulevard
El Segundo, California 90245-5012

RE:  Reconsideration of New York Preclassification Ruling (PC)
     861827; Four dolls

Dear Mr. Cuza:

     This letter is in response to your inquiry of July 8, 1992,
concerning the tariff classifications of dolls described as
"Liliane," "Shireem," "Neblina," and "Mo-American Baby Boy"
(Mo)," to be imported by Mattel, Inc.  A sample of each doll was
examined by the Customs National Import Specialist at your
premises on February 13, 1991.

FACTS:

     In PC 861827, dated April 11, 1991, Customs classified the
dolls under subheading 9502.10.8000, HTSUSA, the provision for
dolls, whether or not dressed, that are other than stuffed.  The
applicable duty rate for that subheading is 12 percent ad
valorem.  We have reviewed that ruling and have found it to be
partially in error.

     The first three dolls, Liliane, Shireem, and Neblina, are of
the "China-head" type, i.e., with porcelain heads and porcelain
extremities, including porcelain segments of the lower arms and
legs that lead to the extremities.  The head of each doll is
attached to a porcelain harness or chest plate which overlays a
portion of the torso, extending down both the back and front to a  -2-

length not exceeding half the distance from the bottom of the
neck to the groin.  Each of the three torsos is filled with
traditional stuffing material.  

     The fourth doll, Mo, has a porcelain head and neck which,
instead of attaching to a porcelain harness, directly connect to
the torso.  This torso is filled with a stuffing material
comprised of plastic pellets.

ISSUE:

     Whether the dolls should be classified as stuffed, or as
other than stuffed.

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
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 case 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,  -3-


         (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.

     It is our determination that each of the dolls is classified
in subheading 9502.10.2000, HTSUSA, the provision for stuffed
dolls.  The torso of each doll is stuffed with either traditional
stuffing material or, in the case of the Mo doll, with acceptable
filling material consisting of plastic pellets.  Each torso is
covered in a skin of soft fabric.  The chestplates and backplates
of the Liliane, Shireem, and Neblina dolls extend to considerably
less than "half of the distance from the bottom of the neck to
the bottom of the groin."  

HOLDING:

     The dolls at issue, marketed as "Liliane," Shireem,"
Neblina," and "Mo-American Baby Boy," are properly 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 entries of
this merchandise made on or prior to December 31, 1992, is
temporarily suspended under subheading 9902.95.01, HTSUSA.  For
merchandise entered after that date, the general column one duty
rate of 12 percent ad valorem will apply.

     NY PC 861827, dated April 11, 1991, is hereby modified.

                               Sincerely,



                               John Durant, Director