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HQ 952615

December 2, 1992

CLA-2 CO:R:C:F 952615 GGD


TARIFF NO.: 9502.10.2000; 9902.95.01

Mr. Reginald Williams
A.N. Deringer, Inc.
Airport Road, P.O. Box 337
Houlton, Maine 04730-0337

RE: Modification of New York Ruling Letter (NYRL) 862118; two dolls from Canada, "Meggan Joan" and "Snowbird"

Dear Mr. Williams:

This letter is in further response to your inquiry of April 1, 1991, concerning the tariff classification of two dolls to be imported from Canada by A.N. Deringer, Inc. A sample of one of the dolls and photographs of each, were submitted with your original ruling request.


In NYRL 862118, dated April 30, 1991, Customs classified the dolls under subheading 9502.10.8000, HTSUSA, the provision for dolls, whether or not dressed, that are other than stuffed. The applicable duty rate for that subheading is 12 percent ad valorem. We have reviewed that ruling and have found it to be partially in error.

The dolls' bodies, which you state are essentially identical, measure approximately 22 inches in height. The head, neck, and lower extremities of each doll are made of porcelain. Each head is attached to a porcelain harness or chest plate, which extends to the rib cage in the front, and past the shoulder blades in the back, neither length exceeding half the distance from the bottom of the neck to the groin. The remainder of the torso is filled with traditional stuffing materials, which surround a wind-up musical mechanism located just below the porcelain harness. The outer material of the torso and other stuffed sections of the doll consist of a fabric material.


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


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

(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 the dolls are 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 fabric. The music box inserted into each doll is covered by the stuffing material on at least 3 of the 4 sides of the torso. The chestplate and backplate of each doll extend to less than "half of the distance from the bottom of the neck to the bottom of the groin."


The dolls marketed as "Meggan Joan" and "Snowbird," 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 862118, dated April 30, 1991, is hereby modified.


John Durant, Director

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