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NY F84482

April 7, 2000

CLA-2-95:RR:NC:SP:225 F84482


TARIFF NO.: 9502.10.0010; 9502.10.0060

Mr. Richard A. Rocco
Livingston International, Inc.
27215 Northline Road
Taylor, MI 48180

RE: The tariff classification of dolls in a wreath and a scarecrow figure from China

Dear Mr. Rocco:

In your letter dated March 8, 2000, received in this office on March 15, 2000, you requested a tariff classification ruling for Danson Décor, Inc.

Pictures of the articles were submitted with your inquiry. The decorative fall picks, item numbers, H3004 and H3010, are said to be made of straw, pine cones, plastic nuts, pumpkins and artificial flowers. These articles will be ruled on in a separate letter to you, see our reference number F84399. The remaining items will be addressed here.

The “Floral Wreath with Doll Figures,” item H4330, is made up of a rattan wreath that is decorated with artificial flowers and two doll figures affixed inside the wreath at its base. The figures resemble a male and female scarecrow and appear to be stuffed with textile materials throughout their bodies. The figures are portrayed sitting in the wreath with feet dangling. A small birdhouse and blackbird are situated on a stick that rises above the scarecrows’ heads.

The “Scarecrow on a Broom”, item H4387, is a doll figure designed around a whiskbroom made of vegetable fibers. The bottom of the broom has bristles, which serve as the body and dress of the doll. The doll’s head and hands appear to be stuffed. She wears a textile jacket, scarf and hat. The item may be hung from a loop attached to the handle. The figure resembles a human being and is affiliated with the class of merchandise recognized as dolls.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...”

With regards to item H4330, we find General Rule of Interpretation (GRI) 3(b) applicable. GRI 3(b) states in part that "composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of item H4330 to be imparted by the doll figure.

The applicable subheading for item H4330, will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: stuffed. The rate of duty will be free.

The applicable subheading for item H4387, will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other. The rate of duty will be free.

We are unable to offer a binding ruling on item H4373, “Floral Wreath” without a sample and a cost breakdown of the component materials for the article. This item is unlike H4330, in that it does not incorporate a full-figured doll within a wreath. Item H4373 appears to be a decoration that resembles a stuffed head with outstretched arms that loop together to form a “wreath” circle. The “arms” or wreath appear to be made of rattan and are decorated with artificial foliage. A scarf is tied at the neck but the article has no torso (either actual or implied). Dolls, according to the HTS, are representations of “only human beings.” Customs, historically, has been very generous in our interpretation of what constitutes a human being. In the past, we have accepted figures with virtually no physical torso; however, the illusion of a torso was present in all instances. This was often accomplished with a flowing dress or implied body in the form of vegetable fibers, as illustrated by the subject whiskbroom doll. Item H4373 does not possess any simulated body configuration and, therefore, cannot be viewed as a “doll” for classification purposes.

When you have assembled the necessary sample and information required for item H4373 you may resubmit your request to U.S. Customs, Customs Information Exchange, Room 437, New York, NY 10048, attn: Binding Rulings Section.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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