HQ 952514: Reconsideration of PC 861827; Huglight Mickey toy in 9503.41.1000, HTSUSA; Toys representing animals or non-human creatures, stuffed toys; HRL's 086264, 089334; CSD 92-28; CIE 449/46.

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 952514

                         April 22, 1993

CLA-2 CO:R:C:F 952514 LPF

CATEGORY: Classification

TARIFF NO.: 9503.41.1000

Mr. Fermin Cuza
Vice-President, International Trade & Government Affairs
Mattel, Inc.
333 Continental Boulevard
El Segundo, CA 90245-5012

RE: Reconsideration of PC 861827; Huglight Mickey toy in
    9503.41.1000, HTSUSA; Toys representing animals or non-human
    creatures, stuffed toys; HRL's 086264, 089334; CSD 92-28; CIE
    449/46.

Dear Mr. Cuza:

    In Pre-Entry Classification Ruling (PC) 861827 issued April
11, 1991, a Huglight Mickey toy, imported from China, was
classified in subheading 9503.49.0020, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), as toys representing
animals or non-human creatures, other (than stuffed toys), not
having a spring mechanism, at a general column one duty rate of
6.8 percent ad valorem.  We have reviewed that ruling, and the
correct classification is as follows.

FACTS:

    The article at issue is a toy figure depicting Mickey Mouse. 
It measures approximately 13 inches in height.  The figure's head
is made of molded polyvinyl chloride, while the body and
appendages are constructed of a soft textile fabric skin or shell
stuffed with filler material.  A plastic light case containing
two "AA" batteries and a small light bulb fit into a compartment
inside the torso or trunk of the figure.  The torso is otherwise
composed of the fabric shell combined with a lining which is
filled with polyester fiber stuffing.  We assume, from the
information provided, that the article is imported with the
plastic light case intact.

ISSUE:

    Whether the Huglight Mickey toy is classifiable in subheading
9503.49.00 as toys representing animals or non-human creatures,
other (than stuffed toys) or in subheading 9503.41.10 as toys
representing animals or non-human creatures, stuffed toys.



                               -2-

LAW AND ANALYSIS:

    The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  Most imported 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.  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 subject article is classifiable by applying GRI 1, that
is, according to the terms of the applicable heading and
subheading.  See GRI 6, explaining that the GRI's, section notes
and chapter notes pertain, in the same fashion, to headings and
subheadings alike.  Customs and the inquirer agree that the
article is a toy animal, classifiable in heading 9503 as a toy
representing an animal or non-human creature.  At the subheading
level, 9503.41 provides for stuffed toys representing animals,
while 9503.49 provides for non-stuffed toys representing animals.

    In Headquarters Ruling Letter (HRL) 086264, issued June 22,
1992, and in Customs Service Decision (CSD) 92-28, Customs
adopted a definition of the term "stuffed."  You submit that
under this definition the instant article (as well as other
similar toys classifiable within heading 9503) qualifies as a
stuffed toy provided for in subheading 9503.41.  

    It is Customs intent that the definition of the term
"stuffed," adopted in HRL 086264 and published in the Customs
Bulletin as CSD 92-28, is only relevant when classifying figures
determined to be dolls of heading 9502.  We note that Customs
continual consultations with various importers and other
representatives of the trade as well as with other Government
agencies, Congressional members, and their staffs, engendered
only the definition of "stuffed dolls," and not "stuffed toys"
(e.g., animals and non-human creatures).  

    In Headquarters Memorandum 952108, issued July 21, 1992,
Customs emphasized that CSD 92-28 had established a
classification practice for stuffed dolls, of heading 9502, which
had no impact on heading 9503, relating, in part, to stuffed
toys.  This test, as adopted by Customs, describes what criteria
a doll must meet to be classified as stuffed and refers to dolls
alone.





                               -3-

    Historically, the term doll has not been interpreted to mean
dolls and animals and non-human creatures.  The disparate
treatment of dolls, as opposed to toys (animals and non-human
creatures), in the HTSUSA, indicates that 9502.10.20 and
9503.41.10 are two individual and distinct provisions.  As the
HTSUSA provides for dolls and toys in two separate headings,
Customs has enumerated distinct criteria for articles classified
within either of these provisions.  In addition, the
Congressional enactment of two separate provisions, 9902.95.01
and 9902.95.02, which temporarily reduced the rate of duty on
stuffed dolls and toys, respectively, further indicates that the
definition of stuffed dolls does not apply to stuffed toys.
  
    In determining whether an article classifiable within heading
9503 is stuffed for tariff purposes, it is Customs position that
the stuffing materials must impart the shape and form of the
torso of the animal or creature.  Customs has also held that the
"feel" of an article may be relevant to the determination as
stuffed or non-stuffed.  This long-standing position is based, in
part, on the dictionary definition of the verb "stuff" which was
adopted in Customs Information Exchange Ruling, (C.I.E.) 449/46,
issued August 7, 1946.  The cited definition is as follows:

          Stuff, v. I.t.  1. To fill to distention by crowding
          something into; cram; pack full; as, to stuff a
          trunk full of clothes; to stuff the head with
          knowledge.  2. Specif., to fill with material
          specially prepared for such use; as, to stuff a
          cushion, to stuff a fowl for cooking.  3. In 
          taxidermy, to fill out with suitable material (the 
          skin of a bird or beast), and arranged so as to make 
          a life-like form.  4. To cram into a small space;
          crowd; as, to stuff a newspaper into one's pocket.  
          5. To fill full or distend by crowding or being crowded
          into; often with out; as the strangers stuffed the
          gallery; the sawdust stuffs out the doll's body.

    In HRL 089334, issued August 26, 1991, Customs, after citing
this definition, stated that:

          It is apparent that the emphasis of the above
          definition is upon the filling and/or distending
          of the article that is "stuffed."  There is a
          generous use of words and phrases such as "cram,"
          "crowd," and "pack full."  Customs has reiterated
          its acceptance of the above definition on many
          occasions since the C.I.E. ruling was published,
          and has not altered its rather strict standards
          concerning the "stuffed" classification of articles
          similar to the item at issue.


                               -4-

    In this case, the article is sufficiently "crammed" or
"packed full" with stuffing such that it fully distends the shell
and lining.  The article is filled with polyester fibrous
materials which, when pressed, appear to impart the shape or form
of the toy figure.  Thus, the torso has resilience.  When the
article is examined in its entirety, the stuffing material does
appear to give the torso a stuffed character within the scope of
the established standards.  The appropriate subheading is
9503.41.1000.

HOLDING:

    The Huglight Mickey toy is classifiable in subheading
9503.41.1000 as "Other toys...: Toys representing animals or non-
human creatures...: Stuffed toys...: Stuffed toys."  The general
column one rate of duty is 6.8 percent ad valorem.
    
    PC 861827 is modified accordingly.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division