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HQ 959785

March 25, 1997

CLA-2 RR:TC:FC 959785 MMC


TARIFF NO.: 9503.80.0020

Port Director of Customs
55 Erieview Plaza, 6th Floor
Cleveland, OH 44114

RE: Protest No.4101-96-100285; Dolly Lolly Spin Pop; HRLs 955233, 952500 and 950843

Dear Port Director:

The following is our response to the application for further review of protest 4101-96-100285, concerning your decision to classify articles identified as "Dolly Lolly Spin Pop", under the Harmonized Tariff Schedule of the United States (HTS). A sample of the subject articles were submitted for our review.


The article is described as a "Dolly Lolly Spin Pop." It consists of a plastic casing with a 3 dimensional plastic likeness from the waist up of a character known as "Dolly Lolly" affixed to the top. Housed in the casing is a motor, with accompanying wiring and a 1.5 volt replaceable battery. The plastic casing measures 4« inches high, one inch wide and one inch deep. The Dolly Lolly figure measures 1¬ inches high. It is a figure of a blonde girl wearing a tiara, necklace, earrings and a netted tutu ballerina costume. Her arms, which are molded into the body, hold a single rose. A lollipop, inserted after importation, fits into a depression in the top of Dolly Lolly's head. When a button on the plastic housing is pushed, the motor is activated and causes Dolly Lolly, her tutu and consequently the lollipop, to spin.

Protestant was directed to enter the spin pops under subheading 8501.10.4060, HTS, as "Electric motors and generators (excluding generating sets):motors of an output not exceeding 37.5 W: of under 18.65 W: other: DC: other." Protestant asserts that the Dolly Lolly Spin Pops are classifiable under subheading 9502.10.0040, HTS, which provides for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other." The entries, all made in 1996, were liquidated on June 21, 1996, and a protest was timely filed on September 3, 1996. The headings under consideration are:

8501 electric motors and generators (excluding generating sets)

9502 dolls representing only human beings and parts and accessories thereof

9503 other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof


Whether the Dolly Lolly Spin Pop is classifiable as doll, a motor or a motorized toy.


Classification under the HTS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTS by offering guidance in understanding the scope of the headings and GRIs.

Headquarters Ruling Letter (HRL) 955233 dated April 14, 1994, classified a motor housed in plastic casing which would be combined with a lollipop after importation as a motor. The analysis in HRL 955233 cited HRL 952500, dated October 16, 1992, which held that a DC motor, gearbox and encoder assembly was classified under subheading 8501.10.40, HTS, as an electric motor. HRL 952500 stated that:

ENs 85.01make it clear that electric motors equipped with additional components, remain classifiable in heading 8501, even if those other components are "quite substantial." However, it is equally clear that heading 8501, HTSUS, does not encompass every assembly which includes an electric motor. When confronted with an assembly incorporating a motor which includes additional components other than those listed in EN 85.01, the following guidelines have been provided--an electric motor is classifiable under heading 8501, HTSUS, even when imported with additional components (other than those listed in Explanatory Note 85.01) if:

(1) those additional components complement the function of the motor;

(2) those additional components are devices which motors are commonly equipped;

(3) those additional components serve merely to transmit the power the motors produce.

Based on the analysis of HRL 952500, HRL 955233 held that the motor which would spin lollipops was essentially an electric motor with additional equipment, i.e., gearing and a shaft, that was acceptable pursuant to EN 85.01 and/or falls within one of the three categories listed above.

While the subject motor is used to spin a lollipop it is imported with "additional equipment", i.e., a plastic figurine of "Dolly Lolly" which does not meet the criteria of EN 85.01 or the additional three categories. The Dolly Lolly figurine is not merely molded as a part of the motor's plastic housing but appears to have been created separately from it. Additionally, the Dolly Lolly figurine has an added netted tutu. Because the motor has an additional component (Dolly Lolly figurine) which does not meet the criteria of EN 85.01 or the additional three listed above, it is not classifiable in heading 8501. See HRL 950834 dated March 6, 1992, which did not classify an automotive passive seat belt rail assembly under heading 8501, HTSUS, because it did not fall into one of the three categories of assemblies listed above, nor was it similar to the acceptable additional equipment as listed in EN 85.01.

Protestant suggests that the entire spin pop is classifiable as a doll. We disagree. Heading 9502, HTS, describes only one section of the spin pop. This section could only be a partial representation of a doll, which we have not classified as a whole doll. Conversely, the EN to heading 9503 indicates that the heading covers toys representing non-human creatures, and that many of the toys are mechanically or electrically operated. Heading 9503, HTS, provides, in pertinent part, for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof." Heading 9503, HTS, describes the article in its entirety. As such, the Dolly Lolly Spin Pop is classifiable under heading 9503, HTS, specifically, subheading 9503.80.0010, HTS. For a further discussion of the classification of spin pops see proposed HRL 959601, Customs Bulletin and Decisions, Vol. 31, No. 6, February 5, 1997.


Since reclassification of the merchandise as indicated above will result in the same rate of duty as claimed, the protest should be ALLOWED. The Dolly Lolly Spin Pop is classifiable under subheading 9503.80.0020, HTS, as "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toys (except models): Other," with a 1996 general column one free duty rate.

In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the Protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to the mailing of the decision. Sixty days from the date of this decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. A copy of this decision should be attached to the Customs Form 19, Notice of Action on the protest, to be returned to the protestant.


John Durant, Director

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