HQ 952379: Reconsideration of HRL 089418; School Kids doll; Subheading 9502.10.20, HTSUSA; Dolls representing only human beings, stuffed; San Francisco Newspaper Printing Co.; HRL 086264; CSD 92-28.

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 952379

                         January 5, 1993

CLA-2 CO:R:C:F 952379 LPF

CATEGORY: Classification

TARIFF NO.: 9502.10.20 

Mr. Daniel Rainer
Director, International Trade Affairs
Hasbro, Inc.
32 W. 23rd St.
New York, NY 10010

RE: Reconsideration of HRL 089418; School Kids doll; Subheading
    9502.10.20, HTSUSA; Dolls representing only human beings,
    stuffed; San Francisco Newspaper Printing Co.; HRL 086264;
    CSD 92-28.

Dear Mr. Rainer:

    In Headquarters Ruling Letter (HRL) 089418, issued October 2,
1991, a doll belonging to the series known as School Kids dolls
was classified in subheading 9502.10.80, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), as "Dolls
representing only human beings and parts and accessories thereof:
Dolls, whether or not dressed: Other [than stuffed]: Other:
Other."  Pursuant to your request we have reviewed that ruling. 
The correct classification is as follows.

FACTS:

    The sample doll submitted to this office measures
approximately 35 centimeters (14 inches) from head to toe and the
torso (neck to crotch) is approximately 5-1/2 inches long.  The
head is connected to the torso by a plastic shaft which extends
approximately 3-3/4 inches down the torso.  The torso also
contains traditional stuffing material.  The arms and head are
constructed of plastic and are not stuffed.  The legs are stuffed
with traditional stuffing material.  The marking on the sample
indicates that the article is imported from China.  

ISSUE:

    Whether the subject doll is classifiable in subheading
9502.10.20 as a stuffed doll or in subheading 9502.10.80 as a
doll that is other than stuffed.





                               -2-

LAW AND ANALYSIS:

    The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  Most imported 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 good 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 subject article is classifiable by applying GRI 1, that
is, according to the terms of the applicable heading.  Heading
9502, which provides for dolls representing only human beings and
parts and accessories thereof, is further divided into various
subheadings.

    Any doll classified in subheading 9502.10.20 as "stuffed" is
entitled to duty-free treatment by virtue of subheading
9902.95.01, which suspends the duty on stuffed dolls until
December 31, 1992.  Ordinarily, any doll determined to be "other
than stuffed" would be classified in subheading 9502.10.40, if
not over 33 cm in height, subheading 9502.10.60, if capable of
electromechanical movement of body parts, or subheading
9502.10.80, if not provided for by the foregoing provisions. 
These three provisions carry a duty rate of 12 percent ad
valorem.  Dolls classified within these latter three provisions
also could be entered free of duty under the Generalized System
of Preferences (GSP), the Caribbean Basin Economic Recovery Act
(CBERA), or the United States - Israel Free Trade Agreement, if
applicable regulatory requirements are met.

    In HRL 086264, issued June 22, 1992, and in Customs Service
Decision 92-28, Customs ruled that a doll would be classified as
"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);


                               -3-

    (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 of 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.

    Examination of the sample submitted to this office and
application of the above definition indicates that the doll is
classifiable as a stuffed doll in subheading 9502.10.20.  The
torso of the doll is stuffed to distention with traditional
stuffing material and its skin is covered, in part, with soft
fabric.  Additionally, the head stabilizer is completely covered
by traditional stuffing material.

    However, because HRL 089418 was a protest decision, under the
precedent established in San Francisco Newspaper Printing Co. v.
United States, 9 CIT 517, 620 F. Supp. 738 (1985), Customs cannot
affect a change to the classification of the merchandise which
was the subject of entries covered by HRL 089418.  In San
Francisco Newspaper, the CIT stated that:

        Although [19 U.S.C.] section 1515 limits to two 
        years the time in which Customs must grant or deny 
        a protest, it does not authorize Customs to exercise
        jurisdiction over a protest after it has been
        denied.

The CIT also explained that once Customs mails the denial of a
protest, a plaintiff has but two courses it could pursue: to
abandon the protest, or to bring forth an action in the CIT. 

    Accordingly, the merchandise covered by entries which were
the subject of HRL 089418 will remain classified according to
that decision.  However, for the purposes of current or future
importations, and for protests not yet decided, HRL 089418 does
not serve as precedent.  For the reasons discussed above, such
merchandise is classifiable in subheading 9502.10.20 as stuffed
dolls.
 




                               -4-

HOLDING:

    The subject School Kids doll is classifiable in subheading
9502.10.20, HTSUSA, as "[d]olls representing only human beings
and parts and accessories thereof: Dolls, whether or not dressed:
Stuffed."  The general column one rate of duty is 12 percent ad
valorem.  However, any duty on the article is temporarily
suspended under subheading 9902.95.01, HTSUSA, for entries made
up to December 31, 1992.

     The decision reached in HRL 089418 stands, but future
shipments will be classified in accordance with the foregoing.



                                   Sincerely,




                                   John Durant, Director