HQ 0087279 - Ventriloquist Doll - United States International Trade Commision Rulings

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HQ 087279
September 28, 1990

CLA-2 CO:R:C:G 087279 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.20, 9902.95.01

Ms. Barbara Matarese
Acting Chief, CIE
U.S. Customs Service
6 World Trade Center
New York, New York 10048

RE: Ventriloquist Doll

Dear Ms. Matarese:

This is in response to a memorandum from your office dated May 23, 1990. In that memorandum, you referenced a Customs Form (CF) 6431, from the district of Seattle, Washington, dated December 18, 1989, concerning Entry No. 336 19822019, dated October 18, 1989 and you requested resolution of a difference concerning the classification of a Peewee Herman ventriloquist doll.

FACTS:

In an electronic CF 6431, the Port of Seattle recommended classification of a Peewee Herman ventriloquist doll as a doll, other than stuffed, under subheading 9502.10.80, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The New York National Import Specialist (NIS) has taken the position that the item should be classified as a stuffed doll under subheading 9502.10.20, HTSUSA.

The subject article is approximately 25 inches in height. The figure has plastic lower arms and hands, plastic lower legs, and feet with molded on shoes. The figure has a plastic head with painted on features that resemble Peewee Herman, a television and movie personality. The doll is clothed in a shirt, a bow tie, and a plaid suit. The torso of the doll is fully stuffed with poly fiber soft stuffing. Inside the torso is a long hard shaft attaching the head to the body. The head can be manipulated by pulling a string which will open the mouth and, therefore, must be securely fastened to the torso. The shaft securing the head extends to approximately where the stomach would be located in a person; a distance of 1-1/2 inches separates the waist line and the bottom of the shaft.

ISSUE:

What is the proper classification of the subject merchandise?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be 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 subject figure can be classified by reference to GRI 1. It is our determination that the item is properly classified under subheading 9502.10.20, HTSUSA, as a stuffed doll.

The Customs position concerning stuffed dolls is that a doll is considered stuffed for tariff purposes if the stuffing materials impart the shape and form to the torso of the figure. This determination can be complicated by the presence of a harness or overlay; in this case there is no harness or overlay. The long hard shaft that secures the head is surrounded on all sides by a substantial amount of traditional stuffing material. It is clear that the stuffing provides the form and shape of the Peewee Herman doll.

HOLDING:

The subject Peewee Herman doll is properly classifiable under subheading 9502.10.20, HTSUSA, the provision for dolls representing only human beings and parts and accessories thereof, dolls, whether or not dressed, stuffed. The item is subject to duty-free treatment under subheading 9902.95.01, HTSUSA.

Sincerely,

John Durant, Director

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