NY 865671: The tariff classification of an unfinished stuffed doll from China

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.

                               NY 865671

August 22, 1991

CLA-2-95:S:N:N3D:225 865671  

CATEGORY:  Classification

TARIFF NO.: 9502.10.2000, 9902.95.01  

Mr. Alan J. Panzer, Esq.
300 Winston Drive
Cliffside Park, New Jersey  07010

RE:  The tariff classification of an unfinished stuffed doll from
     China

Dear Mr. Panzer:

     In your letter dated July 29, 1991, you requested a tariff
classification ruling on behalf of your client Catco, Inc.
        
     Submitted with your inquiry are photographs and a sample of
the "StuffinPuffs" doll.  The "StuffinPuffs" series is based on
the well known "Cabbage Patch Kids" doll collection.  The
"StuffinPuffs" are made of a printed fabric that is comprised of
65% polyester and 35% cotton.  The character measures
approximately 20 inches in height (stuffed).  The printed
features of the character appear on the front and back of the
doll.  These features include a head, arms, torso and legs. 
Drawstrings are located just below the head and torso areas.  The
drawstrings are intended to be pulled and tied, after the article
is stuffed, thus adding a more pronounced shape to the figure.  A
zipper is located at the bottom of the character to allow
insertion and removal of the stuffing material.  One of the
marketing features of the "StuffinPuffs" is that the stuffing may
be removed by the consumer, permitting the outer fabric to be
machine laundered, and the stuffing returned to a cleaned doll.  

     You indicate in your letter that the "StuffinPuffs" will be 
stuffed with poly-rolled fiber material subsequent to importation
by Catco Inc.  Following this process the drawstrings will be
pulled and tied.  The "StuffinPuffs" will then be placed in its
retail packaging which consists of a cardboard box with
cellophane window.  



     We emphasize that the conclusions expressed in this ruling
are based, among other things, on your assurance that the client
importer in every instance will stuff the imported merchandise
fully and to distention with poly-rolled fiber or other
acceptable filler material upon importation and prior to
distribution to retail outlets. 

     This office finds that the "StuffinPuffs Cabbage Patch Kids"
series are representations of human beings and therefore
classifiable in heading 9502 as dolls.  Classification is based
upon the condition of the article at or immediately prior to the
time of importation.  In this case the doll is imported unstuffed
and lacking its final shape.  GRI 2(a) is the applicable rule
pertaining to the instant case which states:

          "any reference in a heading to an article shall be
          taken to include a reference to that article incomplete
          or unfinished, provided that, as entered, the
          incomplete or unfinished article has the essential
          character of the complete or finished article."

     This office believes that the "StuffinPuffs", at time of
importation, possess the essential character of the completed
article.  Therefore, the "StuffinPuffs - Cabbage Patch Kids"
series, imported incomplete or unfinished would be classified in
the same subheading as the complete article, by virtue of GRI
2(a), HTSUS.
  
     Additionally, you request written confirmation that this
ruling may be applicable for various other editions in the
"StuffinPuffs - Cabbage Patch Kids" series.  Specifically
covering male and female characters of different ethnic
backgrounds.  Alterations in skin tone or sex would not change
the classification of the article as a doll.  Therefore, provided
that all other aspects of the doll's description remain as herein
stated, this ruling will be applicable.  Your sample is being
returned under separate cover as requested.      
                    
     The applicable subheading for the "StuffinPuffs - Cabbage
Patch Kids" series will be 9502.10.2000, Harmonized Tariff
Schedule of the United States (HTS), which provides for dolls
representing only human beings: whether or not dressed: stuffed. 
The duty rate will be 12 percent ad valorem.
     


     Merchandise classifiable in HTS subheading 9502.10.2000,
will be eligible for duty free consideration under HTS subheading
9902.95.01, if imported on or before December 31, 1992.       

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported. 
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.


                                 Sincerely,


                                   
  
                                 Jean F. Maguire
                                 Area Director
                                 New York Seaport