Bride Doll

HQ 085293 December 6, 1989 CLA-2 CO:R:C:G: 085293 DPS CATEGORY: Classification TARIFF NO.: 9502.10.2000, 9502.10.8000 Mr. Joseph Dash John S. Connor, Inc. 33 South Gay Street P.O. Box 1717 Baltimore, Maryland 21203-1717 RE: Bride Doll Dear Mr. Dash: This is in response to your letter of August 4, 1989, on behalf of Brinns China and Glassware, in which you requested a ruling on the tariff classification of merchandise described as a "Hallmark Bride Doll," item number NGN-46, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The bride doll at issue measures approximately 24 inches in height. Its face and head are composed of porcelain with molded and painted features, synthetic hair and a traditional wedding veil made of textile materials ornamenting the hair. The porcelain head extends down the neck into a harness that forms and covers the doll's breasts in the front, and covers the shoulder blade area in the back portion of the doll. The porcelain harness clearly covers a significant portion of the torso of the doll and provides its shape and form. Underneath the harness, the torso, from the neck to the groin, is fully stuffed with traditional stuffing materials (i.e., shredded textile materials or foam). The upper arms and legs are stuffed, and the lower arms and legs are composed of porcelain. The doll is clothed in a traditional bridal gown made of textile materials, complete with a wire hoop to give shape to the gown, and undergarments comprised of pantalets and a garter. ISSUES: Whether a doll with a stuffed torso, but having porcelain extend from the neck over the breasts in the front, and covering the shoulder blade area in the back, is considered "stuffed" for tariff classification purposes. Whether the subject merchandise is classifiable as a stuffed doll under subheading 9502.10.2000, HTSUSA, or as an other doll under subheading 9502.10.8000, HTSUSA. LAW & ANALYSIS: The General Rules for the Interpretation of the Harmonized System (GRI's) govern classification under the Harmonized Tariff Schedule. According to GRI 1, the primary consideration in determining whether merchandise should be classified in a heading should be given to the language of the heading and any relevant chapter or section notes, and, provided such headings or notes do not otherwise require, according to the remaining GRI's, taken in order. The subheadings at issue in this case 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. With regard to stuffed dolls, it is Customs' position that a doll is considered stuffed for tariff purposes if the stuffing materials impart the shape and form to the torso of the figure. Where a porcelain harness, overlay or chest plate is utilized along with stuffing material, the determinative factor in deciding whether it is stuffed or not, is length of the porcelain component on the chest of the figure. If the porcelain extends below the bust line, that is, below the top of the breasts, then the item is considered not stuffed. If, however, the porcelain component ends above the bust line, and the stuffing provides the form and shape of the doll's chest, then it is considered stuffed. The subject bride doll has porcelain in the front which extends below the bust line and forms the doll's breasts. In the back, the porcelain extends to a point below the shoulder blades. It is clear that the porcelain components of this doll, not the stuffing materials, provide the form and shape of the torso of the figure. Consistent with Customs' guidelines concerning stuffing, which are set forth above, the subject "Hallmark Bride Doll" cannot be considered a stuffed doll for tariff purposes. HOLDING: The subject doll, described as a "Hallmark Bride Doll," item number NGN-46, is not, for tariff purposes, considered a stuffed doll. Rather it is classifiable under subheading 9505.10.8000, HTSUSA, the provision for other dolls. Items classified under this subheading are subject to a duty rate of 12 percent ad valorem. A copy of this decision is being provided to Customs officials in Baltimore, Maryland, where we understand entries of this merchandise have been made. Sincerely, John Durant, Director Commercial Rulings Division