HQ 952590: Reconsideration of New York Preclassification Ruling (PC)868721; Nineteen dolls (including 6 dolls not subject to PC868721)

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 952590

                        October 21, 1992




CLA-2  CO:R:C:F  GGD

CATEGORY:  Classification

TARIFF NO.:  9502.10.2000

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

RE:  Reconsideration of New York Preclassification Ruling (PC)
868721; Nineteen dolls (including 6 dolls not subject to PC
868721) 

Dear Mr. Marshak:

     This letter is in response to your August 18, 1992, request
for reconsideration of New York PC 868721, dated November 21,
1991, as it applies to the tariff classification of 13 dolls, to
be imported by Ashton Drake Galleries.  You also request that 6
additional dolls to be imported by Ashton Drake Galleries, which
were not subject to NY PC 868721, but were the subjects of either
an October 1991 Notice of Action or individual determinations in
1991, by a National Import Specialist, be reclassified as stuffed
dolls.  Samples and colored photographs were submitted with your
request.

FACTS:

     In PC 868721, dated November 21, 1991, and in the separate
determinations noted above, Customs classified numerous dolls
including the subject 19 dolls, under subheadings 9502.10.4000
and 9502.10.8000, HTSUSA, provisions for dolls, whether or not
dressed, that are other than stuffed, and are either over 33 cm.
in height (subheading 9502.10.8000), or not over 33 cm. in height
(subheading 9502.10.4000).  The applicable duty rate for these
subheadings is 12 percent ad valorem.  It is your contention that
the dolls should be classified in subheading 9502.10.2000,
HTSUSA, the provision for stuffed dolls.
                               -2-

     The nineteen dolls (the first 13 of which are subject to PC
868721) are marketed and identified as follows:

          1. Julia - Your Heart's Desire
          2. Rapunzel
          3. Lullaby
          4. Lily
          5. Romantic Lady
          6. Peggy Sue
          7. Snow White
          8. Samantha
          9. Johnny
         10. Eliza at Ascot
         11. Katie
         12. Little Christy
         13. Benjamin's Ball
         14. Flora
         15. Millie the Flapper
         16. Victorian Lady
         17. Goldilocks
         18. Laura
         19. Maggie

     These dolls are of the "China-head" type, i.e., with a
porcelain head and porcelain extremities, including porcelain
segments of the lower arms and legs that lead to the extremities. 
With the exception of "Little Christy" and "Laura" (which have no
harnesses), the head of each doll is attached to a porcelain
harness or chest plate which overlays a portion of the otherwise
stuffed torso, extending down both the back and front of the
torso.  With the exception of "Millie the Flapper," the harness
extends down the torso to a length not exceeding half the
distance from the bottom of the neck to the groin.  (The harness
of "Millie the Flapper" extends to a length which exceeds 50
percent of the distance from the bottom of the neck to the
groin.)  The torso is stuffed to distention with either
traditional stuffing material or, in the case of "Little
Christy," filling material consisting of pellets or beans.  The
outer material of the torso and other stuffed sections of the
dolls consist of a fabric material.  The porcelain face of each
doll is designed with molded or implanted facial features, and
the dolls' heads have synthetic hair.

ISSUE:

     Whether the 19 dolls should be classified as stuffed, or as
other than stuffed.
                               -3-

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;

     (c) at least a portion of the skin of the torso is
         constructed of soft or pliable material or fabric; and
                               -4-

     (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 18 of the subject dolls should
be classified in subheading 9502.10.2000, HTSUSA, the provision
for stuffed dolls.  The entire torso of each of these 18 dolls is
stuffed to distention with traditional stuffing material or
filling material, and is covered in a skin of soft fabric.  Of
the 18 dolls, 16 dolls have harnesses, on which the chestplate
and backplate of each doll extends to considerably less than
"half of the distance from the bottom of the neck to the bottom
of the groin."  It is our further determination that, due to the
excessive length of its hard-surface harness, the doll identified
as "Millie the Flapper" is properly classified in subheading
9502.10.8000, the provision for dolls that are other than
stuffed, and are over 33 cm. in height.

HOLDING:

     Eighteen of the 19 dolls, identified herein, are 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.  The doll identified as "Millie the Flapper"
is properly classified under subheading 9502.10.8000, the
provision for dolls, whether or not dressed, that are other than
stuffed, and are over 33 cm. in height.  The applicable duty rate
for this subheading is 12 percent ad valorem.

     NY PC 868721, dated November 21, 1991, as it applies to the
dolls identified herein, is hereby revoked.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division