HQ 952634: Decision on Application for Further Review of Protest No.2704-92-102706, filed July 2, 1992, concerning the classificationof an article identified as a "Lamb Chop Puppet."

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 952634

                         March 29, 1993


CLA-2  CO:R:C:F  952634  GGD

CATEGORY:  Classification

TARIFF NO.:  9503.49.0020

District Director of Customs
300 South Ferry Street
Terminal Island, Room 2017
San Pedro, California 90731

RE:  Decision on Application for Further Review of Protest No.
2704-92-102706, filed July 2, 1992, concerning the classification
of an article identified as a "Lamb Chop Puppet."  

Dear Sir:

     This is a decision on a protest filed July 2, 1992, against
your decision in the classification and liquidation on April 3,
1992, of Lamb Chop Puppets entered in 1991.

FACTS:

     You classified the merchandise under subheading
9503.49.0020, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), the provision for other toys representing
animals or non-human creatures, other than stuffed, not having a
spring mechanism.  Protestant claims that the merchandise should
be classified under subheading 9503.41.1000, HTSUSA, the
provision for other toys representing animals or non-human
creatures, stuffed toys; and that the goods should be free of
duty under subheading 9902.95.02, HTSUSA, which provides for the
suspension of duty on entries of stuffed animals made on or prior
to December 31, 1992.

     The sample article is a hand puppet, designed and shaped to
resemble a lamb or sheep.  The item measures approximately 14
inches in height by 14 inches in width (from outstretched limb to 
                               -2-

limb), and is constructed of a 65 percent polyester/35 percent
"pulled" knit cotton fabric that feels like sheepskin.  An
opening in the base of the shell allows a person's hand to be
inserted into a hollowed cavity in the torso, from which the
figure's limbs and face may be manipulated.  The section of the
torso covering the front of the body cavity feels as if it has
very little, if any, stuffing material within the shell. 
Although the section which covers the rear of the body cavity
feels slightly more stuffed than the front, it is not fully
stuffed.

ISSUE:

     Whether the Lamb Chop Puppet should be classified as a
stuffed toy, or as a toy that is not stuffed.

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's).  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 GRI's may
then be applied.  The Explanatory Notes (EN's) 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 GRI's.

     Customs and the protestant agree that the article is a toy
animal.  The proper heading is clear, i.e., heading 9503 for
toys.  The subheadings at issue essentially differentiate between
toy animals that are stuffed, and those which are not stuffed.  

     In determining whether an article classifiable within
heading 9503 is stuffed for tariff purposes, it is Customs
position that the stuffing materials must impart the shape and
form of the torso of the animal or creature.  Customs has also
held that the "feel" of an article may be relevant to the
determination as stuffed or non-stuffed.  This long-standing
position is based, in part, on the dictionary definition of the
verb "stuff," which was adopted in Customs Information Exchange
Ruling (C.I.E.) 449/46, issued August 7, 1946.  The cited
definition is as follows: 
                               -3-

          Stuff, v. I.t.  1. To fill to distention by crowding
          something into; cram; pack full; as, to stuff a trunk
          full of clothes; to stuff the head with knowledge.  2.
          Specif., to fill with material specially prepared for
          such use; as, to stuff a cushion, to stuff a fowl for
          cooking.  3. In taxidermy, to fill out with suitable
          material (the skin of a bird or beast), and arranged so
          as to make a life-like form.  4. To cram into a small
          space; crowd; as, to stuff a newspaper into one's
          pocket.  5. To fill full or distend by crowding or
          being crowded into; often with out; as the strangers
          stuffed the gallery; the sawdust stuffs out the doll's
          body.

     In Headquarters Ruling Letter (HRL) 089334, issued August
26, 1991, Customs, after citing this definition, stated that:

          It is apparent that the emphasis of the above
          definition is upon the filling and/or distending of the
          article that is "stuffed."  There is a generous use of
          words and phrases such as "cram," "crowd," and "pack
          full."  Customs has reiterated its acceptance of the
          above definition on many occasions since the C.I.E.
          ruling was published, and has not altered its rather
          strict standards concerning the "stuffed"
          classification of articles similar to the item at
          issue.

     In this case, the stuffing materials do not impart the shape
or form of the Lamb Chop Puppet, which is not "crammed" with
stuffing so as to fully distend the shell.  The puppet's torso
contains a cavity designed for the insertion of a human hand, not
stuffing materials.  Although the shell covering the rear of the
body cavity contains some stuffing material, this portion is not
fully stuffed.  As noted previously, the shell covering the front
of the torso contains little, if any, stuffing and, lacking
resiliency, remains depressed after being compressed.  The
minimally stuffed shell and the figure's central cavity, give the
toy animal's torso a non-stuffed quality and feeling.

     In light of the fact that the stuffing materials do not
impart the shape and form of the puppet's torso, protestant
asserts that Customs recently adopted definition of the term
"stuffed,"  as applied to dolls, should be extended to cover toy
animals, and result in the Lamb Chop Puppet being classified as
stuffed, in subheading 9503.41.1000.  It was and continues to be 
                               -4-

Customs intent that this definition, adopted in HRL 086264,
issued June 22, 1992, and in Customs Service Decision (CSD) 92-
28, applies only to the classification of figures determined to
be dolls of heading 9502.  We note that prior to the adoption of
this new practice, Customs consultations with numerous importers
and other representatives of the trade, other Government
agencies, and with members of Congress and their staffs,
concerned the evolution of a definition relevant only to stuffed
dolls, not to stuffed toys (e.g., animals and non-human
creatures).  

     In Headquarters Memorandum 952108, issued July 21, 1992,
Customs reemphasized that CSD 92-28 had established a
classification practice applicable to stuffed dolls of heading
9502, which would have no impact on the classification of
merchandise in heading 9503.  The definition or test adopted by
Customs describes what criteria a doll must meet to be classified
as stuffed.  Throughout the statement of the criteria, references
are made to dolls alone.

     Historically, the term "doll" has not been interpreted to
mean dolls and animals and non-human creatures.  Definitions
pertaining to dolls have not necessarily applied to toy figures
of animate or inanimate objects.  The disparate treatment of
dolls as opposed to toys (animals and non-human creatures) in the
HTSUSA, clearly indicates that subheadings 9502.10.20 and
9503.41.10, are two individual and distinct provisions.  As the
HTSUSA has provided for dolls and toys in separate headings,
Customs specified distinct criteria for the separate
classification of these articles.  The Congressional enactment of
temporary legislation in two separate provisions, which reduce
the rates of duty for stuffed dolls under subheading 9902.95.01,
and for stuffed toys under subheading 9902.95.02, is further
indication that stuffed dolls are to be afforded treatment
separate from that of stuffed toy animals.   

HOLDING:

     The item identified as the "Lamb Chop Puppet" is properly
classified in subheading 9503.49.0020, HTSUSA, the provision for
other toys representing animals or non-human creatures (for
example, robots and monsters) and parts and accessories thereof,
other, toys not having a spring mechanism, other.  The general
column one duty rate is 6.8 percent ad valorem.  
                               -5-

     The protest should be denied in full.  A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.


                               Sincerely,


                                 


                               John Durant, Director
                               Commercial Rulings Division