Classification of a doll containing both soft filling material and bean filling

HQ 083791 June 2, 1989 CLA-2 CO:R:C:G 083791 SS CATEGORY: Classification TARIFF NO.: 9502.10.2000 Ms. Laura Fumagalli Dakin, Inc. P.O. Box 7746 San Francisco, California 94120 RE: Classification of a doll containing both soft filling material and bean filling Dear Ms. Fumagalli: This is in response to letter dated February 3, 1989, addressed to your New York office, requesting a tariff classification of a doll containing soft filling material and bean filling, under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted. FACTS: The subject merchandise is a doll-like figure approximately 11 inches in height including 2 inches of spiked hair. The article has a skinny cloth body, head and extremities, and spiked hair consisting of black yarn. The doll is wearing shorts, a shirt, a tie, and high-top basketball sneakers. There is printing on the front and back of the shirt, and on the back torso. The torso of the body approximately up to the navel is loosely stuffed with soft stuffing. The remainder of the torso contains a bean filling which allows the doll to be placed in a sitting position. ISSUE: Whether a doll stuffed with soft filling material, and containing bean filling in the lower torso is considered stuffed for purposed for tariff classification. LAW AND ANALYSIS: The subject merchandise is a doll figure containing soft filling material in the upper torso, and a bean filling in the -2- portion of the torso which extends from approximately below the pavel. The bean filling enables the doll to be placed in a sitting position. The figure is primarily filled with soft filling material, has the appearance of being stuffed, and moreover, imparts an overall feeling of softness to the touch despite the presence of the bean filling. Since the bean filling does not affect the shape and feel of the doll, the doll is considered stuffed for purposed of tariff classification. Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative Section or Chapter notes. Subheading 9502.10.2000, HTSUS, provides for stuffed dolls representing only human beings, whether or not dressed. Accordingly, the merchandise in issue is properly classifiable under this heading. HOLDING: The article under consideration, a doll containing primarily soft filling materiel but also containing bean filling, is properly classifiable in subheading 9502.10.2000, HTSUS, and subject to duty free treatment under subheading 9902.95.01, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division