CBP Ruling F82529 — The tariff classification of harvest figures from China

Tariff classification

Headings: 9502

GRI rules applied: GRI 1

Product description

Two of the figures are portrayed as human characters of similar design (one represented by the sample), while the third figure resembles a creature within the bird species. The submitted article depicts a standing female figure wearing a textile dress and scarf. In her right hand she carries a basket of flowers. The article is composed of wood, fabric and straw. The frame of her body is primarily made of wood. Her arms are stuffed with textile material and straw juts out beneath her dress and hat. Her eyes, nose and smile are painted on her face. 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. Heading 9502, HTSUSA, provides for "dolls representing only human beings and parts and accessories thereof" (emphasis added). The Explanatory Notes to heading 9502 indicates 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. As two of the figures in the “Harvest” collection depict a human likeness and are designed to serve as a decoration, they will be classified within the doll provision. The figure resembling a bird-like species, however, depicts a form of wildlife that is non-human in appearance and cannot be considered a doll for classification purposes. In order to classify this item correctly, an actual sample of the article is required. When a sample becomes available, you may resubmit your request.

CBP rationale

The applicable subheading for the two human figures of the “7” Li’l Harvest Friends Deco” assortment will be 9502.10.0060, 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: other.

Full text

NY F82529 February 14, 2000 CLA-2-95:RR:NC:SP:225 F82529 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Ms. Yolanda S. Massey Michaels 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of harvest figures from China Dear Ms. Massey: In your letter dated January 19, 2000, received in this office on February 1, 2000, you requested a tariff classification ruling. The “7” Li’l Harvest Friends Deco,” SKU #016922, consists of an assortment of three figures. One representative sample and a picture of the entire assortment were submitted for our review. Two of the figures are portrayed as human characters of similar design (one represented by the sample), while the third figure resembles a creature within the bird species. The submitted article depicts a standing female figure wearing a textile dress and scarf. In her right hand she carries a basket of flowers. The article is composed of wood, fabric and straw. The frame of her body is primarily made of wood. Her arms are stuffed with textile material and straw juts out beneath her dress and hat. Her eyes, nose and smile are painted on her face. 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. Heading 9502, HTSUSA, provides for "dolls representing only human beings and parts and accessories thereof" (emphasis added). The Explanatory Notes to heading 9502 indicates 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. As two of the figures in the “Harvest” collection depict a human likeness and are designed to serve as a decoration, they will be classified within the doll provision. The figure resembling a bird-like species, however, depicts a form of wildlife that is non-human in appearance and cannot be considered a doll for classification purposes. In order to classify this item correctly, an actual sample of the article is required. When a sample becomes available, you may resubmit your request. The applicable subheading for the two human figures of the “7” Li’l Harvest Friends Deco” assortment will be 9502.10.0060, 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: other. The rate of duty will be free. 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

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