Classification of stuffed doll and stuffed clown rattle

HQ 083943 June 14, 1989 CLA-2 CO:R:C:G 083943 SS; 837268 CATEGORY: Classification TARIFF NO.: 9502.10.20, 9503.90.60 Ms. Joy Jibbens A & J Customs Brokers McCarran International Airport 1021 E. Patrick Lane Las Vegas, Nevada 89119 RE: Classification of stuffed doll and stuffed clown rattle Dear Ms. Jibbens: This is in response to your letter dated January 30, 1989, on behalf of Lucille Cavanaugh, requesting a tariff classifi- cation ruling for stuffed clowns, pandas, trolls, and a clown sitting with a ball, manufactured in China, under the Harmonized Tariff Schedule of the United States (HTSUS). This is our decision concerning the classification of the troll and the clown sitting with a ball. The proper tariff classification of the other articles were determined in a separate letter to you, NYRL 837268, dated March 10, 1989. FACTS: The merchandise under consideration consists of two articles. The first article, designated a troll, is 12 inches tall, composed of polyfill with a cotton knit shell. The face has sewn on eyes, eyebrows, a mouth, a mustache, a beard and hair. A cotton knit shell forms a hat. The knit shell of the trunk and the extremities is designed so as to impart the effect of a dressed human being. The second article is approximately 8-1/2 inches tall and is composed primarily of two polyfill stuffed cotton knit balls. The smaller ball forms the head on which facial features are embroidered. Hair and a knitted hat complete the head portion. The larger ball, attached to the head, lacks extremities and contains a rattle mechanism in addition to the polyfill. A knitted collar indicates the demarcation between the head and the lower portion of the article. -2- ISSUE: (1) What is the proper tariff classification of an article designated a troll, but having the appearance of a human? (2) What is the proper tariff classification of an article consisting of a clown's face attached to a stuffed ball containing a rattle mechanism? LAW AND ANALYSIS: Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative Section or Chapter notes. In the instant case, the article designated as a troll has the appearance of a doll representing human beings. In HQRL 081201, dated October 3, 1988, we defined "represent" to mean "to portray by pictorial, plastic or musical art: delineate, depict. ... to serve as the counterpart or image of: typify. Although the name designation or description of an article to be classified merits consideration, the determining factor in classification is the article itself. While trolls might vary in their appearances and the extent to which the depict or serve as an image of humans, the troll in issue typifies a human being. Heading 9502, HTSUS, provides for dolls representing only human beings. Accordingly, since the troll in issue has the appearance of a doll representing only human beings, this item is properly classifiable under this heading. The article consisting of a clown's face attached to a larger ball containing a rattle mechanism does not represent a human being. Although clowns are human representations, in the instant case, the article in issue is really a toy having the face of a clown. This is evidenced by the fact that the article totally lacks all extremities, and while the lower portion of the article might suggest some form of the trunk, the form is suggestive rather than representative of the body of a clown. Therefore, it cannot be said that this article is a doll representing only human beings. Rather, this article appears to be a toy rattle. Heading 9503, HTSUS, provides for other toys. Accordingly, the article consisting of the face of a clown attached to a stuffed ball containing a rattle mechanism is properly classifiable under this heading. -3- HOLDING: The sample designated as a troll and having the appearance of a doll representing only human beings is properly classifiable under subheading 9502.10.20, HTSUS, which provides for stuffed dolls, whether or not dressed, and subject to duty free treatment under subheading 9902.95.01, HTSUS. The article having a rattle mechanism attached to the face of a clown is properly classifiable under subheading 9503.90.60, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division