HQ 953335: Decision on Applications for Further Review of Protest Nos.2704-84-001053 and 2704-84-003489, filed on March 20, 1984, andin September 1984, respectively, concerning the classification of"Masters of the Universe" figures identified as "Faker" and "Man-E-Faces," respectively.

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 953335

                          July 9, 1993


CLA-2  CO:R:C:F  953335  GGD

CATEGORY:  Classification

TARIFF NO.:  737.24

District Director of Customs
300 South Ferry Street
Terminal Island, Room 2017
San Pedro, California 90731

RE:  Decision on Applications for Further Review of Protest Nos.
2704-84-001053 and 2704-84-003489, filed on March 20, 1984, and
in September 1984, respectively, concerning the classification of
"Masters of the Universe" figures identified as "Faker" and "Man-
E-Faces," respectively.

Dear Sir:

     This is a decision on protests filed on March 20, 1984, and
in September 1984, against your decisions in the classification
and liquidations on February 24 and June 22, 1984, of "Masters of
the Universe" action figures entered in October 1983 and May
1984.

FACTS:

     You classified both figures under item 737.24, Tariff
Schedules of the United States (TSUS), the provision for dolls,
with or without clothing, that are not over 13 inches in height. 
Protestant claims that the "Faker" figure should be classified
under item 737.95, TSUS, the provision for toys not specifically
provided for, with a duty rate of 12.3 percent ad valorem. 
Protestant claims that the "Man-E-Faces" figure should be
classified under item 737.49, TSUS, the provision for toy figures
of inanimate objects, with a duty rate of 10.9 percent ad
valorem. 
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     The record contains a letter dated May 27, 1986, from a
corporate officer of Mattel, Inc., to Los Angeles Customs,
referencing Mattel's request that Customs suspend action on
numerous protests involving classification issues pertinent to
the action figures "Stratos" and "Man-E-Faces."  At that time, a
Decision on Application for Further Review of Protest No. 2704-
84-003313, was pending at Customs Headquarters.  In Headquarters
Ruling Letter (HRL) 077941, dated October 10, 1986, this office
issued a decision (which concerned the classification of
"Stratos" only), denying that protest in full, and holding that
the action figure was properly classifiable as a doll under item
737.24, TSUS.  It appears that until recently, action on the
instant protests remained suspended.

     The action figures "Faker" and "Man-E-Faces" (like
"Stratos") each measure approximately 5-1/2 inches in height. 
The "Faker" figure is advertised and portrayed as an evil robot
which simulates the heroic figure, "He-Man," the most powerful
man in the universe, in order to penetrate the good side's
security and wreak havoc.  The only features distinguishing
"Faker" from "He-Man" are blue skin and a control panel concealed
behind a plate within the figure's chest.  The figure identified
as "Man-E-Faces" is advertised and portrayed as a heroic
human...robot...monster, whose dominant feature is a mechanism
surrounding the head, which can revolve 360 degrees to reveal any
of the three faces.  The figure also has tubes surrounding and
entering its torso.

ISSUES:

     1) Whether the "Faker" figure is properly classified in item
737.24, TSUS, as a doll, or in item 737.95, TSUS, as a toy not
specially provided for.

     2) Whether the "Man-E-Faces" figure is properly classified
in item 737.24, TSUS, as a doll, or in item 737.49, TSUS, as a
toy figure of an inanimate object.

LAW AND ANALYSIS:

     In Russ Berrie & Co. v. United States, 76 Cust. Ct. 218,
C.D. 4659 (1976), the Customs Court confirmed that the tariff
provision for dolls is an eo nomine (as opposed to a use)
provision covering all forms of an article.  It was further
stated that the term "dolls," could refer to articles 1) similar  
                               -3-

to "dolls" used as children's playthings, 2) used for ornamental
purposes, and/or 3) commonly referred to as "dolls" in the trade
or the commerce of the United States.  

     The subject items were advertised as "action figures," not
as "dolls," because the market targeted was young boys.  In HRL
070026, dated January 26, 1983, a G.I. Joe action figure was held
to be a doll.  Thus, the term "action figure" is merely a
euphemism for "doll," in that the items are commonly referred to
as "dolls" in the trade or the commerce of the United States. 
Since dolls represent human beings, we must determine whether
these figures are sufficiently human in appearance to be
classified in item 737.24, TSUS.

     As noted in the facts section, HRL 077941, dated October 10,
1986, affirmed the tariff classification of "Stratos" in item
737.24 as a doll.  At issue in the ruling was the interpretation
of Customs Service Decision (C.S.D.) 81-236 (1981), in which
Customs had affirmed that toys depicting extraterrestrial
creatures that were merely humanoid (i.e., less than
predominantly nonearthly, but insufficiently human to constitute
a doll) would be classified as toy figures of animate objects in
item 737.40, TSUS.  In HRL 077941, it was found that distortions
(described as excessively long arms and exaggerated lips) of the
otherwise human features of "Stratos," did not result in a figure
sufficiently grotesque or otherwise unworldly to suggest an
extraterrestrial, nor even a humanoid creature.  The "eye
treatment and head ridges" of "Stratos," which the protestant
claimed amounted to a further departure from usual human
depiction, were interpreted to be a type of helmet with built-in
goggles.

     Looking to the action figures of this case, we note that
"Faker's" only patent distortion is the blue shade of its "skin." 
Since Customs does not generally view skin color as a determining
factor in the classification of dolls, it is our determination
that the "Faker" figure represents a human being and is properly
classified in item 737.24, TSUS.   

     With respect to "Man-E-Faces," it is said that the revolving
mechanism surrounding the figure's head is easily maneuvered to
present the heroic human face (the only face shown on a
photograph submitted).  With this face, the torso tubes may be
viewed as body armor.  It follows, however, that the figure's
robot and monster faces are just as accessible as the human 
                               -4-

face, rendering it more difficult to see the midsection tubing as
protective wear.  We also note that these alternate faces are not
masks or other items worn, but immutable characteristics of the
creature itself that are not representative of a human being,
precluding the figure's classification as a doll.  It is our
determination that the figure is properly classified in item
737.49, TSUS.

HOLDING

     The action figure identified as "Faker" is properly
classified in item 737.24, TSUS, as "Dolls (with or without
clothing): Other, 13 inches and under in height."  The general
column one rate of duty applicable to this merchandise is 14.8
percent ad valorem.

     The action figure identified as "Man-E-Faces" is properly
classified in item 737.49, TSUS, as "Toy figures of inanimate
objects, not having a spring mechanism: Other."  The general
column one rate of duty applicable to this merchandise is 10.9
percent ad valorem.

     Protest No. 2704-84-001053 should be denied in full.  With
respect to Protest No. 2704-84-003489, since reclassification of
the merchandise as indicated above would result in the same rate
of duty as claimed, you are instructed to allow the protest in
full.  A copy of this decision should be attached to each Form 19
to be returned to the protestant.


                               Sincerely,


                                 

                               John Durant, Director
                               Commercial Rulings Division