HQ 954259: Classification Of Dolls Imported Along With Printed Material

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 954259 

                         April 13, 1994


CLA-2 CO:R:C:F 954259 K

CATEGORY: Classification

TARIFF NO.: 9502.10.4000; 9801.00.10

Michael K. Tomenga, Esq.
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: Classification Of Dolls Imported Along With Printed Material 

Dear Mr. Tomenga:

     This is in response to your request of April 19, 1993, for a
ruling concerning the classification of certain dolls and the
eligibility of printed material imported with them to be treated
as American goods returned.

FACTS:

     The five plastic dolls, referred to as "Figure in Valentine
Gown", "Figure in Pink Evening Dress", "Figure in Mini-Skirt",
"Ballerina Figure", and "Under-3 Plastic Figure", represent young
female figures in various casual and formal dress and measure
approximately 10.2 to 11.5 centimeters.

     The "Figure in Valentine Gown" (WRIN No. 4966-09) is a figure
of a blond-haired, blue-eyed white-skinned young women dressed in
a white gown.  The fringes of the gown are decorated with red
hearts, and the figure is depicted as wearing a necklace with a
heart pendant, and holding at her waist a red, heart-shaped box in
her hands.  The textile fiber hair which reaches her waist may be
combed by a child.  The fringe of the figure's dress forms a flat
oval base, which allows the figure to stand upright without
support.

     The "Figure in Pink Evening Dress" (WRIN No. 4966-03) also
depicts the same blond-haired, blue-eyed young woman, but dressed
in a formal, flowing pink dress with a white bodice.  The fringe
of this figure's dress also forms a flat oval base which allows
the figure to stand upright without support.  This figure holds at
her waist a white pocketbook in her hands.

     The "Figure in Mini-Skirt" (also WRIN No. 4966-03) depicts 

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the same blond-haired, blue-eyed young woman, but dressed in a gold
mini-skirt with a gold neckline and wearing knee-high gold boots. 
The figure is molded to a round blue star base which allows the
figure to stand upright without support.

     The "Ballerina Figure" (WRIN No. 4966-09) depicts a young
black woman dressed in a ballerina outfit.  The figure has a short
purple dress with a white bodice, and white stockings and dance
slippers.  The figure is depicted with dark brown hair and brown
eyes and is attached to a round light blue base which allows the
figure to stand upright without support.

     The "Under-3 Plastic Figure" (WRIN No. 4966-24) depicts a
blond-haired, blue-eyed young white woman dressed in a white
wedding gown with a white veil and white pearls.  The article is
made of plastic and has an oval base which allows the figure to
stand upright without support.
     
     The dolls are packaged with printed material.  This ruling
request also concerns the printed material claimed to be printed
in the United States, and exported and returned without having been
advanced in value or improved in condition by any means other than
the mere insertion of it in the packaging for the imported dolls. 
The printed material is claimed to be eligible for duty-free
treatment under subheading 9801.00.10, Harmonized Tariff of the
United States (HTSUS).   
  
ISSUE:

     The issue is the proper classification of the dolls and
whether the printed matter imported with the dolls may be eligible
for duty-free treatment under subheading 9801.00.10, HTSUS.

LAW AND ANALYSIS:

     There appears to be no dispute as to the proper classification
of the dolls as described above in subheading 9502.10.4000, HTSUS. 

     Subheading 9801.00.10, HTSUS, provides that products of the
United States when returned after having been exported, without
having been advanced in value or improved in condition by any
process of manufacture or other means while abroad, are free of
duty.  Superscope, Inc. v. United States, 13 CIT 997 (1989), is
cited to support the position that the printed matter in question
is eligible for duty-free treatment under subheading 9801.00.10. 

     In Superscope, supra, the question was whether glass panels,
admittedly manufactured in the United States, and packaged as part
of the unassembled cabinets which were classified as "entireties",
should have been granted American goods returned treatment under
item 800.00, Tariff Schedules of the United States (TSUS), the
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predecessor of subheading 9801.00.10, HTSUS.  The glass panels were
not improved in value or condition but were merely repackaged with
other components and the court held that they were entitled to be
treated as American goods returned free of duty.  The decision of
the court under item 800.00, TSUS is equally applicable for
subheading 9801.00.10, HTSUS.  Also, see Headquarters Ruling Letter
555428, dated April 17, 1990.

HOLDING:

     The dolls as described above are classified as other dolls
representing only human beings, not stuffed, and not over 33 cm in
height, in subheading 9502.10.4000, HTSUS, with duty at the general
rate of 12 percent ad valorem.

     Printed material printed in the United States that is exported
and has not been advanced in value or improved in condition by any
process of manufacture or other means while abroad that is merely
returned repackaged with other components is eligible for duty-
free treatment under subheading 9801.00.10, HTSUS, upon compliance
with the requirements of the Customs Regulations (19 Code of
Federal Regulations 10.1).

                         Sincerely,




                         John Durant, Director
                         Commercial Rulings Division