HQ 083004: Tariff Classification of "Dolly Tales"

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 083004

                          June 15, 1989



CLA-2 CO:R:C:G 083004 JBW 832178

CATEGORY: Classification

TARIFF NO.:    9502.10.8000

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C.
Eighty Broad Street
New York, New York 10004

RE:  Tariff Classification of "Dolly Tales"

Dear Mr. Marshak:

          Your letter of September 8, 1988, on behalf of Amtoy
Incorporated (Amtoy), addressed to our New York office, has been
referred to this office for reply concerning the classification
of merchandise under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).

FACTS:

          The sample of the merchandise submitted, called "Dolly
Tales," Item #1806, consists of a combination doll and book.  The
doll measures 35 cm and has a stuffed head with painted features
and stuffed arms and feet.  The torso of the doll is enclosed in
a satin bathrobe, which, when opened, reveals that the torso is a
six page fabric book containing painted illustrations and a short
bedtime story.  The packaging suggests the merchandise is
appropriate for children between the ages of two and five years.

ISSUE:

          What is the appropriate classification for a doll with
a book attached as its torso under the HTSUSA?

LAW AND ANALYSIS:

          The General Rules of Interpretation (GRI's) provide the
legally binding rules for classification under the HTSUSA.  GRI
1 provides that classification is determined first according to
the terms of the headings of the tariff and any relative section
or chapter notes and, unless otherwise required, according to the
remaining GRI's taken in order.

          The HTSUSA classifies dolls representing only human
beings under Heading 9502 and classifies children's books under
Heading 4903.  The Explanatory Notes, the official interpretation
of the HTSUSA at the international level, for Heading 4903 do not
specifically consider books in the form of dolls. The Explanatory
Notes state, however, that books that incorporate "stand-up" or
"movable figures" may be classified under Heading 4903, unless
the article is "essentially a toy."  The Explanatory Notes also
state that "cut out" books may also be classified under this
heading, unless more than half of the pages are designed for
cutting out.  In the latter case, the book would be considered a
toy.  Consequently, where a book is considered a toy, the
Explanatory Notes exclude such merchandise from Heading 4903.

          The "Dolly Tales" item submitted is essentially a toy.
The principal use by a child in the suggested age range would be
for play or comfort as a bedtime doll.  The packaging places
emphasis on the "huggable" and "cuddly" nature of the product.
The external appearance of the product is that of a doll and
changes little when the book is revealed.  The use of the book
would be occasional and temporary in relation to the overall use
of the item.  In short, the role of the book is subordinate to
the role of the doll as a toy.  "Dolly Tales" therefore would be
excluded from classification under Heading 4903.

          Having eliminated Heading 4903, GRI 1 would require
classification under Heading 9502. The doll submitted is 35 cm
in height.  The torso of the doll is not stuffed, and
consequently, the item is not considered to be a stuffed doll.
Classification would be under the heading for dolls, and under
the subheadings not stuffed (other), other.

HOLDING:

          "Dolly Tales" are classified  under Heading
9502.10.8000, HTSUSA, Dolls, whether or not dressed: Other:
other.


                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division