HQ 952593: Modification of New York Ruling Letter (NYRL) 868397;"Marigold" doll

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 952593

                        December 2, 1992


CLA-2  CO:R:C:F  952593  GGD

CATEGORY:  Classification

TARIFF NO.:  9502.10.2000; 9902.95.01

Ms. Jan McLean
Heirloom Dolls
21 Moana Crescent
Dunedin
New Zealand

RE:  Modification of New York Ruling Letter (NYRL) 868397;
"Marigold" doll 

Dear Ms. McLean:

     This letter is in further response to your inquiry of
October 18, 1991, concerning the tariff classification of a doll
described as "Marigold," to be imported from New Zealand by
Heirloom Dolls.  A photograph of the doll was submitted with your
original ruling request.

FACTS:

     In NYRL 868397, dated November 25, 1991, Customs classified
the doll 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 doll is of the "China-head" type, i.e., with a porcelain
head and porcelain extremities, including porcelain segments of
the lower arms and legs that lead to the extremities.  The head
of the doll is attached to a porcelain harness or chest plate
which overlays a portion of the otherwise stuffed torso,
extending down both the back and front of the torso.  The harness
extends down the torso to a length not exceeding half the
                               -2-

distance from the bottom of the neck to the groin.  The torso is
stuffed to distention with traditional stuffing material.  The
outer material of the torso and other stuffed sections of the
doll consist of a fabric material.  The porcelain face of the
doll is designed with molded or implanted facial features, and
the doll's head has synthetic hair.

ISSUE:

     Whether the doll 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,
         (ii) filling material, which includes pellets, beans, or
              crushed nutshells, or
                               -3-

        (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 the doll is classified in
subheading 9502.10.2000, HTSUSA, the provision for stuffed dolls. 
The entire torso of the doll is stuffed to distention with
traditional stuffing material and covered in a skin of soft
fabric.  The chestplate and backplate of the doll extend to
considerably less than "half of the distance from the bottom of
the neck to the bottom of the groin."

HOLDING:

     The doll at issue, marketed as "Marigold," is 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 this merchandise is temporarily suspended under
subheading 9902.95.01, HTSUSA, until December 31, 1992.  After
that time, the general column one duty rate of 12 percent ad
valorem will apply.

     NYRL 868397, dated November 25, 1991, is hereby modified.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division