The tariff classification of a stuffed doll and a seasonal decoration from China

NY E81147 May 20, 1999 CLA-2-95:RR:NC:SP:225 E81147 CATEGORY: Classification TARIFF NO.: 9502.10.0010; 6307.90.9989 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a stuffed doll and a seasonal decoration from China Dear Ms. Aldinger: In your letter dated April 19, 1999, you requested a tariff classification ruling. A sample of the “Scarecrow Hay Bale Sitter” was submitted with your inquiry. The article is part of a two piece assortment which you have identified as item #990970. The product depicts a scarecrow sitting on top of a bale of hay. The scarecrow is made of textile material and is stuffed throughout his body. Two rods, hidden within the bale of hay extend up into the sitting figure, thereby, lending support to the scarecrow’s frame. The second item of this assortment is similarly designed but, instead of a scarecrow, it will contain the figure of a crow sitting on the haystack. You have submitted a picture of the crow design. Both items are intended to be used as a decoration for a shelf, a table top or a mantel. 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 . . . ” The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.02 that “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 use in Punch and Judy or marionette shows, or those of a caricature type.” It is noted that the tariff description for dolls states that those items “only representing human beings” are classifiable as dolls. As the scarecrow resembles that of a human figure, it will be classified as a doll, noting that dolls may also serve a decorative function. In classifying the crow figure, it is apparent that the article does not depict a human and, therefore, we must look elsewhere in the tariff. Although the heading for “toys representing animals or non-human creatures” may come to mind, in order to qualify as a toy, the article must be designed primarily for amusement purposes. Since the crow is permanently attached to the haystack, making it unsuitable for use as a toy, it is evident that this heading is inappropriate. We recognize the “Crow Sitter” to serve as a decoration for the home, having no other functional purpose. As the item is made primarily of textile material we have determined that the fabric imparts the essential character of the product. Therefore, pursuant to GRI 3(b) the item will be classified within heading 6307, HTS. The applicable subheading for the “Scarecrow Hay Bale Sitter” 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 the "Crow Hay Bale Sitter" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles...Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division