HQ 952610: Modification of NYRL 853792; "Club Kidz" 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 952610

                        December 17, 1992


CLA-2  CO:R:C:F  952610  GGD

CATEGORY:  Classification

TARIFF NO.:  9502.10.2000; 9902.95.01

Mr. David A. Riggle
Riggle, Keating and Craven
205 West Wacker Drive, Suite 2022
Chicago, Illinois 60606-1215

RE:  Modification of NYRL 853792; "Club Kidz" doll 

Dear Mr. Riggle:

     This letter is in further response to your inquiry of June
22, 1990, on behalf of your client, concerning the tariff
classification of a doll to be imported from Thailand by
Imagination Factory.  A sample was submitted with your original
ruling request.

FACTS:

     In New York Ruling Letter (NYRL) 853792, dated July 13,
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 is made entirely of textile material and measures
approximately 14 inches in height.  The doll's face has
embroidered eyes, brows, and mouth, a fabric nose and ears, and
the hair is made of yarn.  The shell, which is designed to impart
the effect of a dressed human body, consists of a grey knit
sweatshirt, striped pants, and grey slippers.  The head, hands,
and legs are stuffed with polyester material.  The neck,
shoulders, and arms of the doll are not stuffed, while the torso
contains only a small amount of stuffing material.  The parts of
the doll that are not stuffed or are minimally stuffed, allow for
easy manipulation of the doll into various positions.   
                               -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 contains traditional stuffing material and
is covered in a skin of soft fabric.  There is no harness or
internal mechanism.

HOLDING:

     The "Club Kidz" 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 853792, dated July 13, 1990, is hereby modified.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division