HQ 087279: Ventriloquist Doll

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 087279
                       September 28, 1990


CLA-2 CO:R:C:G  087279  STB

CATEGORY: Classification

TARIFF NO.: 9502.10.20, 9902.95.01

Ms. Barbara Matarese
Acting Chief, CIE
U.S. Customs Service
6 World Trade Center
New York, New York  10048

RE:  Ventriloquist Doll

Dear Ms. Matarese:

     This is in response to a memorandum from your office dated
May 23, 1990.  In that memorandum, you referenced a Customs Form
(CF) 6431, from the district of Seattle, Washington, dated
December 18, 1989, concerning Entry No. 336 19822019, dated
October 18, 1989 and you requested resolution of a difference
concerning the classification of a Peewee Herman ventriloquist
doll.

FACTS:

     In an electronic CF 6431, the Port of Seattle recommended
classification of a Peewee Herman ventriloquist doll as a doll,
other than stuffed, under subheading 9502.10.80, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).  The
New York National Import Specialist (NIS) has taken the position
that the item should be classified as a stuffed doll under
subheading 9502.10.20, HTSUSA.

     The subject article is approximately 25 inches in height.
The figure has plastic lower arms and hands, plastic lower legs,
and feet with molded on shoes.  The figure has a plastic head
with painted on features that resemble Peewee Herman, a
television and movie personality.  The doll is clothed in a
shirt, a bow tie, and a plaid suit.  The torso of the doll is
fully stuffed with poly fiber soft stuffing.  Inside the torso is
a long hard shaft attaching the head to the body.  The head can
be manipulated by pulling a string which will open the mouth and,
therefore, must be securely fastened to the torso.  The shaft
securing the head extends to approximately where the stomach
would be located in a person; a distance of 1-1/2 inches
separates the waist line and the bottom of the shaft.

                               -2-

ISSUE:

     What is the proper classification of the subject
merchandise?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA.  GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.

     The subject figure can be classified by reference to GRI 1.
It is our determination that the item is properly classified
under subheading 9502.10.20, HTSUSA, as a stuffed doll.

     The Customs position concerning stuffed dolls is that a doll
is considered stuffed for tariff purposes if the stuffing
materials impart the shape and form to the torso of the figure.
This determination can be complicated by the presence of a
harness or overlay; in this case there is no harness or overlay.
The long hard shaft that secures the head is surrounded on all
sides by a substantial amount of traditional stuffing material.
It is clear that the stuffing provides the form and shape of the
Peewee Herman doll.

HOLDING:

     The subject Peewee Herman doll is properly classifiable
under subheading 9502.10.20, HTSUSA, the provision for dolls
representing only human beings and parts and accessories thereof,
dolls, whether or not dressed, stuffed.  The item is subject to
duty-free treatment under subheading 9902.95.01, HTSUSA.

                                 Sincerely,




                                 John Durant, Director
                                 Commercial Rulings Division