HQ 952605: Modification of New York Ruling Letter (NYRL) 851368; abride doll from Taiwan

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 952605

                        December 2, 1992


CLA-2  CO:R:C:F  952605  GGD

CATEGORY:  Classification

TARIFF NO.:  9502.10.2000; 9902.95.01

Mr. Steve Lai
JRL Toys
14930 Catalina Street
San Leandro, California 94577

RE:  Modification of New York Ruling Letter (NYRL) 851368; a
bride doll from Taiwan 

Dear Mr. Lai:

     This letter is in further response to your inquiry of April
9, 1990, concerning the tariff classification of a bride doll, to
be imported from Taiwan by JRL Toys.  A sample of the doll was
submitted with your original ruling request.

FACTS:

     In NYRL 851368, dated April 24, 1990, 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 measures approximately seventeen inches in height. 
The head of the doll is made of porcelain with molded and painted
facial features and synthetic hair.  The head is attached to a
porcelain harness or chest plate, which forms the tops of the
shoulders, the complete shoulder blades, and a large portion of
the breasts.  A small textile piece is placed over the lower
chest to form the remainder of the breasts.  The harness extends
down the torso to a length not exceeding half the distance from
the bottom of the neck to the groin.  The remainder of the torso
is comprised of traditional stuffing materials, as are the upper
arms and legs.  The outer material of the torso and other stuffed
sections of the doll consist of a fabric material.  
                               -2-

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
        (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;
                               -3-

     (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 torso of the doll is filled 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 bride doll 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 851368, dated April 24, 1990, is hereby modified.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division