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HQ 957864

July 17, 1995

CLA-2 R:C:T 957864 jb


TARIFF NO.: 9502.99.0030

Tom White, Esquire
Fritz Companies, Inc.
1201 C Street N.W.
Auburn, WA 98001-3937

RE: Reconsideration of PC 888963; superseded; Note 3 to chapter 95, HTSUSA; curly doll hair is an accessory suitable for use principally with dolls

Dear Mr. White:

This is in regard to your letter, on behalf of your client Harold W. Mangelsen & Sons, Inc./DBA: Midwest Trading Company, dated February 17, 1995, regarding reconsideration of item numbers 16631 and 16640 in Preclassification ruling (PC) 888963, dated October 18, 1993. A sample was received by this office for examination.


The merchandise in question, referred to as "Doll Craftin" curly doll hair, is composed of strands of yarn of polypropylene. In PC 888963 the merchandise was classified in heading 5402, HTSUSA, in the appropriate provision for synthetic filament yarn. You contend that classification in heading 5402, HTSUSA, is in error and that proper classification is in heading 9502, HTSUSA, in the provision for doll accessories.


Whether the subject merchandise is properly classifiable in heading 5402, HTSUSA, in the provision for synthetic filament yarn or in heading 9502, HTSUSA, in the provision for doll accessories?


Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Heading 9502, HTSUSA, provides for dolls representing only human beings and parts and accessories thereof. Note 3 to heading 9502, HTSUSA, states:

Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 9502, HTSUSA, state:

Parts and accessories of dolls of this heading include: heads, bodies, limbs, eyes (other than) those unmounted of glass, of heading 70.18), moving mechanisms for eyes, voice-producing or other mechanisms, wigs, dolls' clothing, shoes and hats.

As was stated in Headquarter ruling letter (HQ) 952736, dated June 28, 1993, regarding the classification of doll wigs:

Because 9502 provides for dolls representing only human beings, and human beings, characteristically, have hair, it may be argued that dolls (representing only human beings) cannot function properly without doll wigs. Thus, doll wigs may fit the criteria describing a part. However, in any event, doll wigs may be considered a doll accessory. Because there is no legal definition provided in the HTSUSA for an "accessory", we must use other sources to define the term. An accessory is defined as, "a thing of secondary importance; an object or device not essential in itself but adding to the...convenience or effectiveness of something else." See Webster's Ninth New Collegiate Dictionary 49 (1990). See also Auto-Ordinance Corp. v. U.S.., 822 F.2d 1566 (Fed. Cir. 1987), citing, U.S. v. Liebert, 59 CCPA 43, C.A.D. 1035, 450 F.2d 1405 (1971). Among other things, accessories may widen the range of uses of the main article. Doll wigs add to the effectiveness and widen the range and use of a doll. Additionally, the doll wigs, by their particular shape and size, specifically are designed to fit on dolls. Thus, because the doll wigs appear to be solely or principally used with dolls, they may be considered accessories.

In this regard, Note 3 to Chapter 95 provides that parts and accessories suitable for use solely or principally with articles of this chapter are to be classified with those articles.

"Wig" is defined as :

1. a manufactured covering of natural or synthetic hair for the head, Webster's Ninth New Collegiate Dictionary 1349 (1991);

2. an artificial covering of hair for the head, worn formerly as an ordinary hair covering and now to conceal baldness, as part of official attire, for disguise, ornament, etc., Random House Dictionary of the English Language 1632 (1973);

3. an artificial covering of hair for the head, so constructed as to form an imitation of the natural growth or to act as a coiffure, New College Standard Dictionary 1339 (1950).

The advertisement that appears on the submitted merchandise states:

Our Curly Doll hair is a synthetic fiber adaptable for many creative possibilities. can be used for hair on all types of dolls. It is easy to work with and can be sewn or glued in place. Just follow our simple instructions and use your imagination for great looks and a lot of fun.

The advertisement continues to give instructions on the different methods one can fashion the hair on dolls to yield different effects, i.e., long curls, short tight curls, frizzy or fluffy hair, and straight or styled hair.

The subject "curly doll hair" is akin to a wig for dolls. It is composed of synthetic hair, serves as a covering for a doll's head, and acts as a coiffure. It is the opinion of this office that the merchandise is designed to fit on dolls and that it will be principally used with that function in mind. Accordingly, the determination in PC 888963 is deemed to be in error. The correct classification for the merchandise is in heading 9502, HTSUSA, as a doll accessory.


The submitted merchandise, referred to as "Doll Craftin'" curly doll hair, is classified in subheading 9502.99.0030, HTSUSA, which provides for dolls representing only human beings and parts and accessories thereof: parts and accessories; other; other. The merchandise is duty free and there is no quota. Accordingly, PC 888963 is superseded to reflect the corrections.


John Durant, Director
Commercial Rulings Division

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