Musical clown figure capable of electromechanical movement

HQ 085631 February 1, 1990 CLA-2 CO:R:C:G: 085631 DPS CATEGORY: Classification TARIFF NO.: 9502.10.8000 Ms. Kitty Wen Sunny Merchandise Corp. 15805 E. Valley Blvd. City of Industry, California 91744 RE: Musical clown figure capable of electromechanical movement Dear Ms. Wen: This is in response to your letter of September 21, 1989, on behalf of Sunny Merchandise Corporation of California, in which you requested a ruling on the tariff classification of a musical clown figure marketed as "Uncle Joey," under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the subject merchandise was submitted with your ruling request. FACTS: The article at issue, item No. M101, is imported from China. Marketed as "Uncle Joey," this article is an 11 inch tall clown figure situated atop a 3 inch high "rolling" barrel. The clown has a vinyl face with traditional clown type features and synthetic blond hair. Perched on his head is a vinyl top hat and a round ball is balanced on his nose. The body is composed of hard plastic as are the extremities. The hands of the clown are outstretched and a juggling ring/spinning wheel is attached to each hand. The clown is clothed in a one piece baggy jumpsuit with lace ornamentation. The clown is attached to the barrel by means of a metal rod and plastic strips. The barrel, also composed of plastic, is the housing for a musical and mechanical movement apparatus which drives the clown figure. On the sides of the barrel are flat plastic circles with pinwheel designs. The front of the barrel has a speaker and a decal with the words "Uncle Joey" and musical notes printed on it. The bottom of the barrel is flat and has a compartment for batteries and an on/off switch. When the on switch is activated, the barrel appears to roll, the clown's feet move up and down, the ball on his nose spins and the rings on his hands rotate. In addition, the song, "It's a Small World," plays while the figure moves. ISSUE: Whether the subject "Uncle Joey" musical clown figure is classifiable as a doll representing only human beings under Heading 9502, 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 subheading at issue in this case is: 9502.10.8000, Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Other: Other. The Explanatory Notes to the HTSUSA, which constitute the official interpretation of the tariff at the international level, provide guidance in determining the scope of each provision. With regard to Heading 9502, HTSUSA, the provision for dolls representing only human beings, Explanatory Note (EN) 95.02, at p. 1586 states: The heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g., boudoir dolls, mascot dolls), or for the use in Punch and Judy or marionette shows, or those of a caricature type. Dolls are usually made of rubber, plastics, textile materials, wax, ceramics, wood paperboard, papier mache or combinations of these materials. They may be jointed and contain mechanisms which permit limb, head or eye movements as well as reproductions of the human voice, etc. They may also be dressed. The General Explanatory Notes to Chapter 95, at p.1585, which explain the general scope of the chapter, provide: This Chapter covers toys of all kinds whether designed for the amusement of children or adults.... The electromechanical musical clown figure at issue, is a caricature type representation of a human being dressed and made up as a clown. The figure contains mechanisms which permit various movements, as well as a feature which provides music. Based on the language of heading 9502 and the Explanatory Notes thereto, this item is classifiable under the provision covering dolls, other, under subheading 9502.10.8000, HTSUSA. HOLDING: Pursuant to GRI 1, the subject "Uncle Joey" musical clown figure is classifiable as a doll under subheading 9502.10.8000, HTSUSA. Articles classified under this subheading are subject to a duty rate of 12 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division