Decision on application for further review of Protest No. 3501-93-100344, filed July 22, 1993; Walking Waldo cake decoration figures in heading 9502 as dolls; Not 3926 articles of plastics; Not 9505 festive, carnival or other entertainment articles; HRL 954996

HQ 954997 July 1, 1994 CLA-2 CO:R:C:F 954997 LPF CATEGORY: Classification TARIFF NO.: 9502.10.4000 District Director U.S. Customs Service 110 South 4th Street - Rm 154 Minneapolis, MN 55401 RE: Decision on application for further review of Protest No. 3501-93-100344, filed July 22, 1993; Walking Waldo cake decoration figures in heading 9502 as dolls; Not 3926 articles of plastics; Not 9505 festive, carnival or other entertainment articles; HRL 954996 Dear Sir: This is a decision on a protest filed July 22, 1993 against your decision in the classification of merchandise liquidated on April 23, 1993. FACTS: The merchandise at issue, manufactured in China, consists of an item intended to be sold to the bakery industry as a cake decoration. However, the sample submitted of the Walking Waldo figure (Item #456302) reveals that the figure is composed of polyvinyl chloride (PVC) and is of sufficient quality to be retained by a child and subsequently used for display and/or amusement. On March 29, 1994 we had the opportunity to meet with Mr. Murphy, the President of DecoPac, and counsel. This meeting, as well as counsel's submission of March 30, 1994, provided us with further detail regarding the condition and packaging of the merchandise when imported and sold to the bakeries. The protestant entered the merchandise under subheading 9505.90.60, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as festive, carnival or other entertainment articles, other, other at a duty rate of 3.1 percent ad valorem. You maintain that the merchandise is classified under subheading 9502.10.40, HTSUSA, as dolls representing only human beings, other (than stuffed) at a duty rate of 12 percent ad valorem. -2- The protestant submits that if the figures are not classified in subheading 9505.90.60, HTSUSA, they are classified, alternatively, in subheading 3926.40.00, HTSUSA, as other articles of plastics, statuettes and other ornamental articles. ISSUE: Whether the figures are classified within heading 9505 as festive, carnival or other entertainment articles; 9502 as dolls representing only human beings; or 3926 as other articles of plastics. LAW AND ANALYSIS: This protest involves the same merchandise and the same parties that were the subject of Headquarters Ruling Letter (HRL) 954996, issued April 15, 1994. For the reasons explained therein, this merchandise is properly classified as a doll in subheading 9502.10.40. HOLDING: The figure depicting Walking Waldo is classified in subheading 9502.10.4000, HTSUSA, as "Dolls representing only human beings...: Dolls, whether or not dressed: Other: Not over 33 cm in height." The applicable rate of duty is 12 percent ad valorem. Because the rate of duty under the classification indicated above is the same as the liquidated rate, you are instructed to deny the protest in full. A copy of this decision with the Form 19 should be sent to the protestant. 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 the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the 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, Lexis, the Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division