HQ 089932: Importing Cloth Stuffed Dolls

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 089932
                         August 13, 1991

CLA-2 CO:R:C:F 089932 STB

CATEGORY: Classification

Ms. Jan McLean
Heirloom Dolls
21 Moana Crescent
Dunedin
New Zealand

RE:  Importing Cloth Stuffed Dolls

Dear Ms. McLean:

     This is in reference to your letter dated July 12, 1991,
requesting information concerning the importation from New
Zealand of dolls with cloth stuffed bodies.

     In your letter, you stated that you were given a tariff
classification number "9902-9501" for dolls with cloth stuffed
bodies from a U.S. buyer "who has imported those goods free of
duty in the past."  You stated that you would like a confirmation
as to whether your dolls could actually be imported into the
United States free of duty.

     First, we would like to note that many issues can be
involved when determining the proper classification of dolls
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  In order to provide you with a ruling
stating the accurate classification and applicable duty rate, we
ask that you provide U.S. Customs with samples of the merchandise
that you intend to import, accompanied by any relevant written
information and descriptions.  To obtain a ruling, you should
send a ruling request and samples, etc. to any Customs District
Director or to the Area Director of Customs, New York Seaport, 6
World Trade Center, New York, N.Y. 10048.  If you desire that
your samples be returned to you, please include a statement to
that effect in your letter.

     To assist you, we will briefly discuss the factors that will
arise in the classification of your merchandise.

     Stuffed dolls are classifiable in subheading 9502.10.20,
HTSUSA.  Dolls classifiable in this subheading are entitled to
duty-free entry under subheading 9902.95.01, HTSUSA.  Dolls that
are determined to be non-stuffed are classifiable in subheading
9502.10.40, HTSUSA, and would be subject to a duty of 12 percent
                               -2-



ad valorem when imported into the United States from New Zealand.

     All dolls that contain some stuffing, or that you may
generally think of as "stuffed dolls", will not necessarily
qualify for the stuffed doll classification.  First, the question
must be answered as whether the item is, in fact, a doll.
Heading 9502 of the tariff schedules applies to "dolls
representing only human beings."  Therefore, a figure which
represents what is readily apparent as a non-human creature,
i.e., an angel, devil, monster, etc., may not qualify for the
doll classification.  Customs must examine the sample to make
that determination.

     If the item is determined to be a doll, the next question
that must be answered concerns whether or not the doll is
stuffed.  The torso of the doll should be fully stuffed with
traditional stuffing material.  It is not normally required that
the head or the extremities be stuffed.  However, as you are
aware, many of the collectible-type dolls possess harnesses or
overlays which are usually constructed of porcelain.  These
overlays extend from the neck, covering the shoulders of the
dolls, and often extend down the torso covering a portion of the
torso and sometimes forming the breasts of the dolls.  Customs
allows such harnesses to an extent, to allow the importers to
steady the heads of the dolls and perhaps improve the appearance
of the dolls.  In order to retain the soft, stuffed character of
the doll, Customs places certain limits on how far this harness
can extend down the torso, and how much of the torso, front and
back, can be enveloped by this hard material.  If too much of the
torso is covered by this harness, the doll may not be stuffed.
Again, samples are required for examination so that Customs may
arrive at an accurate determination of this issue.

     To further assist you, we have enclosed a book entitled
Importing into the United States.  This book explains the
procedures and regulations that must be followed to import into
the U.S.  We have also enclosed a leaflet entitled "District
Rulings Program" which provides additional advice concerning what
information must be included in your ruling request.

                           Sincerely,




                           John Durant, Director
                           Commercial Rulings Division