HQ 952591: Modification of New York Ruling Letter (NYRL) 864646;"Precious Playmates," three vinyl skin dolls and one musical dollfrom 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.

                            HQ 952591

                        December 2, 1992


CLA-2  CO:R:C:F  952591  GGD

CATEGORY:  Classification

TARIFF NO.:  9502.10.2000; 9902.95.01

Ms. Lisa Crum
International Brokers
5777 West Century Boulevard, Suite 775
Los Angeles, California 90045

RE:  Modification of New York Ruling Letter (NYRL) 864646;
"Precious Playmates," three vinyl skin dolls and one musical doll
from China 

Dear Ms. Crum:

     This letter is in further response to your inquiry of June
5, 1991, on behalf of your client, concerning the tariff
classification of four dolls to be imported from China by
Playmates Toys.  A samples of each doll was submitted with your
original ruling request.

FACTS:

     In NYRL 864646, dated July 15, 1991, Customs classified the
dolls under subheadings 9502.10.4000 and 9502.10.8000, HTSUSA,
the provisions for dolls, whether or not dressed, that are other
than stuffed, and are either less than 33 cm. (9502.10.4000), or
greater than 33 cm. (9502.10.8000) in height.  The applicable
duty rate for these subheadings is 12 percent ad valorem.  We
have reviewed that ruling and have found it to be partially in
error.

     The first three dolls measure approximately 12 inches in
height, and have vinyl heads and soft vinyl skins.  The torso of
each doll is filled with polyester stuffing material.  The dolls
will be imported with certain additional items, such as
washcloths, toy bottles, or extra outfits, and two of the dolls
contain inner tubes, which allow the dolls to drink and wet. 
                               -2-

Although the stuffing material enhances the shape and gives a
feeling of softness to each doll, it is the vinyl which provides
the form of each doll's torso.  

     The fourth doll measures approximately 15 inches in height,
and has a vinyl head with a torso comprised of soft textile
fabric.  The doll's torso is filled with polyester stuffing
material, which surrounds a wind-up musical device inserted in
the torso.  The musical device imparts a hard feeling to the
doll's torso.

ISSUE:

     Whether the dolls 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: 
                               -3-

          (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

     (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 each of the four dolls is
classified in subheading 9502.10.2000, HTSUSA, the provision for
stuffed dolls.  The torso of each doll is filled with traditional
stuffing material and covered in a skin of soft or pliable
material or fabric.  The fourth doll's inserted musical device is
covered by the stuffing material on at least 3 of the 4 sides of
the torso. 

HOLDING:

     The four dolls 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, until December 31,
1992.  After that time, the general column one duty rate of 12
percent ad valorem will apply.

     NYRL 864646, dated July 15, 1991, is hereby modified.

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division