HQ 955241: "Genie" and "Magic Carpet;" PVC Toy Figures

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 955241

                        November 29, 1993


CLA-2  CO:R:C:F  955241  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.49.0020; 9503.90.6000

Ms. Barbara Willey
Applause, Inc.
6101 Variel Avenue
Post Office Box 4183
Woodland Hills, California 91365-4183

RE:  "Genie" and "Magic Carpet;" PVC Toy Figures

Dear Ms. Willey:

     This letter is in response to your inquiry of October 12,
1993, concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of articles
identified as "Genie" and "Magic Carpet," imported from China. 
Samples were submitted with your inquiry. 

FACTS: 

     The two samples comprise stock no. 45751, which is
identified as the "Mini Bendables Prepak."  The polyvinyl
chloride (PVC) articles are molded in the shapes of the two
characters from the Disney movie "Aladdin."  The "Genie" design
consists of a traditionally configured, blue genie, with somewhat
distorted head, ears, and facial features; an upper torso, arms
and hands; and a lower anatomy which is funnel-shaped and capable
of being bent into various shapes.  When the lower portion is
made straight and extended, the figure measures approximately 7
inches in length by 3 1/4 inches in width (from outstretched hand
to hand).  The "Magic Carpet" design is a colorful rectangle
which measures approximately 3-1/4 inches by 1-1/2 inches and
contains a molded tuft at each corner.  The carpet may be bent
into various shapes and postures.  Although imported together in 
                               -2-

one polybag, the figures are not put up in a set for retail sale,
nor do they fit together physically in any way.  They are related
only in that they are both drawn from the "Aladdin" theme.

ISSUES:

     1)  Whether the "Genie" figure should be classified in
heading 9502, HTSUSA, as a doll; or in heading 9503, HTSUSA, as
an other toy representing a non-human creature.

     2)  Whether the "Magic Carpet" figure should be classified
in subheading 9503.49, HTSUSA, as an other toy representing a
non-human creature; or in subheading 9503.90, HTSUSA, as an other
toy.

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.

     With respect to classification of the "Genie" figure, we
note that heading 9502, HTSUSA, provides for "Dolls representing
only human beings and parts and accessories thereof."  The ENs to
heading 9502 state 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.

     Heading 9503, HTSUSA, provides for "Other toys; reduced-
size ("scale") models and...parts and accessories thereof."  The
ENs to heading 9503 state that, among other things, the heading
covers: 
                               -3-

          (A)  All toys not included in headings 95.01 and 95.02. 
               Many of the toys of this heading are mechanically
               or electrically operated.

                 These include:

                 (1)  Toys representing animals or non-human
                      creatures even if possessing predominantly
                      human physical characteristics (e.g.,
                      angels, robots, devils, monsters) including
                      those for use in marionette shows.

     Customs has issued several decisions interpreting and
applying the above ENs, and discussing the relationship of
competing headings 9502 and 9503, HTSUSA.  In Headquarters Ruling
Letter (HRL) 086088, dated February 21, 1990, we stated the
following:

          At their joint meeting on May 4, 1985, the Nomenclature
     Committee and the Interim Harmonized System Committee
     decided that angels and devils could not be regarded as
     dolls within the meaning of heading 9502.  This decision was
     based on the argument that this heading restricts its
     contents to dolls representing only human beings.  The
     majority of the participants adopted the viewpoint that
     angels and devils should be regarded as toys under heading
     9503.

     It is Customs position that the intent of the committees in
reaching this conclusion is to deny the doll classification to
those figures which possess non-human characteristics that are
immediately apparent to the casual observer.  Where the non-
human feature(s) can only be discovered by close examination, the
doll classification may be appropriate.  The phrase "close
examination" may encompass the need to look closely, the need to
remove the clothes of the figure, or perhaps even the need of the
observer to guess as to whether a feature that appears to be non-
human is, in actuality, such a feature.  Most angel and devil
figures possess readily apparent non-human features (i.e., halos,
large wings, visible horns, pointed tails, etc.).  However, if a
figure is marketed as an angel or devil, yet appears human to the
casual observer, then again, the doll classification may be
appropriate. 
                               -4-

     In HRL 085855, dated August 9, 1990, we discussed the test
above, noting that a person viewing a figure should be able to
identify it as non-human without having to be familiar with a
particular movie or story line.

     In HRL 081201, dated October 3, 1988, we pointed to the ENs
which state that dolls should "represent" human beings.  We cited
Webster's Third New International Dictionary (1961), in which
"represent" is defined as "to portray by pictorial, plastic, or
musical art: delineate, depict...to serve as the counterpart or
image of: typify."  In that case, we held that although certain
troll figures may have "resembled" human beings, the figures did
not "represent" human beings, and therefore, were not dolls.

     The American College Dictionary (1970), defines "genie" as
"a jinni or spirit of Mohammedan mythology."  "Jinn," which is
the plural form of "jinni," is defined as "a class of spirits
lower than the angels, capable of appearing in human and animal
forms, and influencing mankind for good and evil."  The "Genie"
figure subject to this case not only bears an accurate
resemblance to the prominent character in the movie "Aladdin,"
but also to the traditional folklore conception of a supernatural
being which grants wishes on command following its release from a
magic lamp.  The "Genie" figure possesses sufficient non-human
characteristics to allow a casual observer to recognize that the
item does not represent a human being.  It is therefore our
determination that the "Genie" figure is not a doll but a toy
representing a non-human creature, and is classified in heading
9503, HTSUSA.

     With respect to the classification of the "Magic Carpet"
figure, the proper heading is clear, i.e., heading 9503 for other
toys.  The proper subheading is dependent upon whether or not the
toy figure is found to represent a non-human creature.  In the
movie "Aladdin," the magic carpet is a character which plays an
animated role, displaying a personality and an ability to act on
its own.  These creature-like characteristics, however, may not
be apparent to children or adults who are unfamiliar with the
movie, but who nevertheless find that the "Magic Carpet" figure
provides amusement.  We thus find that the "Magic Carpet" figure
is properly classified in subheading 9503.90.6000, HTSUSA. 

HOLDING:

     The "Genie" figure is properly classified in subheading
9503.49.0020, HTSUSA, the provision for "Other toys...and
accessories thereof: Toys representing animals or non-human 
                               -5-

creatures (for example, robots and monsters) and parts and
accessories thereof: Other, Toys not having a spring mechanism:
Other."  The applicable duty rate is 6.8 percent ad valorem.

     The "Magic Carpet" figure is properly classified in
subheading 9503.90.60, HTSUSA, the provision for "Other
toys...and accessories thereof: Other: Other: Other toys (except
models), not having a spring mechanism."  The applicable duty
rate is 6.8 percent ad valorem.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division