HQ 952618: Modification of San Diego District Ruling Letter (DD)853640; a 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 952618

                        December 2, 1992


CLA-2  CO:R:C:F  952618  GGD

CATEGORY:  Classification

TARIFF NO.:  9502.10.2000; 9902.95.01

Ms. Maryann Welch
Import Manager
Schenkers International Forwarders, Inc.
3901 C Castlewood Road
Richmond, Virginia 23234

RE:  Modification of San Diego District Ruling Letter (DD)
853640; a doll from Taiwan 

Dear Ms. Welch:

     This letter is in further response to your inquiry of June
13, 1990, on behalf of your client, concerning the tariff
classification of a doll to be imported from Taiwan by the U.S.
Historical Society.  A sample of the doll was submitted with your
original ruling request.

FACTS:

     In DD 853640, dated July 6, 1990, Customs classified the
doll under subheading 9502.10.4000, HTSUSA, the provision for
dolls, whether or not dressed, that are other than stuffed, and
are less than 33 cm. in height.  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 12-1/2 inches in height. 
The head of the doll is made of porcelain with molded facial
features and synthetic hair.  The head is attached to a porcelain
harness or chest plate, which forms much of the doll's chest and
covers the shoulder blade area in the back.  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 doll's
torso and upper arms and legs, is comprised of woven textile
fabric filled with traditional stuffing stuffed 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 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.

     DD 853640, dated July 6, 1990, is hereby modified.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division