HQ 957075: Reconsideration of Pre-Entry Classification Determination (PC) 874017 as it Pertains to a "Dress-Me-Up Pal," Elmo and Ernie Doll Assortment; PC is Correct as to Sample and Article Described by Importer

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 957075

                         January 17, 1995


CLA-2  CO:R:C:F  957075  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.41.0010; 9502.10.0010

Ms. Trish Bender
Wholesale Supply Company, Inc.
Post Office Box 24600
Nashville, Tennessee 37202

RE:  Reconsideration of Pre-Entry Classification Determination
     (PC) 874017 as it Pertains to a "Dress-Me-Up Pal," Elmo and
     Ernie Doll Assortment; PC is Correct as to Sample and
     Article Described by Importer

Dear Ms. Bender:

     This letter is in response to your request of August 29,
1994, for reconsideration of PC 874017, issued May 29, 1992, as
it pertains to the classification under the Harmonized Tariff
Schedule of the United States (HTSUS) of certain stuffed figures
imported from China.  A sample of an "Ernie" doll was submitted
at the time of the original determination.  A separate sample of
an "Ernie" doll, and copies of various catalog pages showing both
"Ernie" and "Elmo" figures, were submitted with your current
request.  

FACTS:

     In PC 874017, dated May 29, 1992, item no. 460TPA, a "Dress-
Me-Up Ernie" doll, was one of numerous products classified prior
to entry, based upon a sample and the importer's description of
the item.  The doll was classified in subheading 9502.10.2000
(now 9502.10.0010), HTSUSA, the provision for "Dolls representing
only human beings and parts and accessories thereof: Dolls,
whether or not dressed: Stuffed," with a duty rate of 12 percent
ad valorem.  Under the tariff effective January 1, 1995, the rate
has been reduced to free.  

     In, and subsequent to, your request for reconsideration, you
apprised Customs that current importations of the item classified
in PC 874017, are identified by item no. 365TPA.  The article is                                -2-

said to be described by the vendor as "Dress-Me-Up Pal," and by
the buyer as "Dress-Me-Up Ernie/Elmo."  You also advised that the
article has always been an "assortment," meaning there are two
versions of the retail package - one containing an "Ernie" doll,
and the other, an "Elmo" figure.  The ultimate consumer may
choose to purchase either or both, but there is only one figure
per package.

     Upon review of the record, the catalog depictions of the two
figures, and the current "Dress-Me-Up Pal" sample, we find that
PC 874017 is correct based upon the pre-entry sample and
description of the goods.  However, this letter additionally
provides a binding ruling as to the tariff classification of the
"Elmo" version of the assortment actually imported. 

     The "Elmo" version of the "Dress-Me-Up Pal" assortment (item
no. 365TPA) consists of a stuffed figure measuring approximately
12 inches in height.  Although the figure is dressed, its "skin"
consists of reddish fur.  The head features no ears and no hair
(other than the fur).  Large, bulbous eyes, without associated
lids, lashes, or brows, rest on top of the head.

ISSUE:

     What is the classification of the "Elmo" version of the
"Dress-Me-Up Pal" assortment?

LAW AND ANALYSIS:

     Classification under the HTSUS 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 HTSUS by offering guidance in
understanding the scope of the headings and GRIs.

     Among other items, chapter 95, HTSUS, covers toys.  Although
the term "toy" is not specifically defined in the tariff, the ENs
to chapter 95 indicate that the chapter covers toys of all kinds
whether designed for the amusement of children or adults.  It has
been Customs position that toys should be designed and used
principally for amusement.  It is apparent that the primary
function of the stuffed "Elmo" figure, like the stuffed "Ernie"                                -3-

doll, is to provide amusement to children.  Unlike the "Ernie"
doll, however, the "Elmo" figure does not represent a human
being.

     Heading 9503, HTSUS, applies to "other toys," i.e., all toys
not specifically provided for in the other headings of Chapter 95
(e.g., 9502 for dolls).  The EN to heading 9503, HTSUS, indicates
that the heading includes toys representing animals or non-human
creatures, even if possessing predominantly human physical
characteristics (e.g., angels, robots, devils, monsters).  It is
Customs position that the doll classification is denied 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 "Elmo" figure does possess non-human characteristics
that are immediately apparent to the casual observer (e.g.,
bulbous eyes standing alone, furry exterior, no ears). 
Subheading 9503.41.0010, HTSUSA, provides for other toys,
representing animals or non-human creatures, that are stuffed. 
It is our determination that the "Elmo" figure represents a non-
human creature and is properly classified in subheading
9503.41.0010, HTSUSA.

HOLDING:

     The "Elmo" version of the "Dress-Me-Up Pal" assortment,
identified by item no. 365TPA, is properly classified in
subheading 9503.41.0010 (formerly 9503.41.1000), HTSUSA, the
provision for "Other toys...and accessories thereof: Toys
representing animals or non-human creatures...: Stuffed
toys...and accessories thereof, Stuffed toys."  The applicable
duty rate for entries of this merchandise made through December
31, 1994, was 6.8 percent ad valorem.  Under the tariff effective
January 1, 1995, the rate has been reduced to free.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division