Reconsideration of PC 861827; Huglight Mickey toy in 9503.41.1000, HTSUSA; Toys representing animals or non-human creatures, stuffed toys; HRL's 086264, 089334; CSD 92-28; CIE 449/46.

HQ 952514 April 22, 1993 CLA-2 CO:R:C:F 952514 LPF CATEGORY: Classification TARIFF NO.: 9503.41.1000 Mr. Fermin Cuza Vice-President, International Trade & Government Affairs Mattel, Inc. 333 Continental Boulevard El Segundo, CA 90245-5012 RE: Reconsideration of PC 861827; Huglight Mickey toy in 9503.41.1000, HTSUSA; Toys representing animals or non-human creatures, stuffed toys; HRL's 086264, 089334; CSD 92-28; CIE 449/46. Dear Mr. Cuza: In Pre-Entry Classification Ruling (PC) 861827 issued April 11, 1991, a Huglight Mickey toy, imported from China, was classified in subheading 9503.49.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as toys representing animals or non-human creatures, other (than stuffed toys), not having a spring mechanism, at a general column one duty rate of 6.8 percent ad valorem. We have reviewed that ruling, and the correct classification is as follows. FACTS: The article at issue is a toy figure depicting Mickey Mouse. It measures approximately 13 inches in height. The figure's head is made of molded polyvinyl chloride, while the body and appendages are constructed of a soft textile fabric skin or shell stuffed with filler material. A plastic light case containing two "AA" batteries and a small light bulb fit into a compartment inside the torso or trunk of the figure. The torso is otherwise composed of the fabric shell combined with a lining which is filled with polyester fiber stuffing. We assume, from the information provided, that the article is imported with the plastic light case intact. ISSUE: Whether the Huglight Mickey toy is classifiable in subheading 9503.49.00 as toys representing animals or non-human creatures, other (than stuffed toys) or in subheading 9503.41.10 as toys representing animals or non-human creatures, stuffed toys. -2- LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported 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. 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. The subject article is classifiable by applying GRI 1, that is, according to the terms of the applicable heading and subheading. See GRI 6, explaining that the GRI's, section notes and chapter notes pertain, in the same fashion, to headings and subheadings alike. Customs and the inquirer agree that the article is a toy animal, classifiable in heading 9503 as a toy representing an animal or non-human creature. At the subheading level, 9503.41 provides for stuffed toys representing animals, while 9503.49 provides for non-stuffed toys representing animals. In Headquarters Ruling Letter (HRL) 086264, issued June 22, 1992, and in Customs Service Decision (CSD) 92-28, Customs adopted a definition of the term "stuffed." You submit that under this definition the instant article (as well as other similar toys classifiable within heading 9503) qualifies as a stuffed toy provided for in subheading 9503.41. It is Customs intent that the definition of the term "stuffed," adopted in HRL 086264 and published in the Customs Bulletin as CSD 92-28, is only relevant when classifying figures determined to be dolls of heading 9502. We note that Customs continual consultations with various importers and other representatives of the trade as well as with other Government agencies, Congressional members, and their staffs, engendered only the definition of "stuffed dolls," and not "stuffed toys" (e.g., animals and non-human creatures). In Headquarters Memorandum 952108, issued July 21, 1992, Customs emphasized that CSD 92-28 had established a classification practice for stuffed dolls, of heading 9502, which had no impact on heading 9503, relating, in part, to stuffed toys. This test, as adopted by Customs, describes what criteria a doll must meet to be classified as stuffed and refers to dolls alone. -3- Historically, the term doll has not been interpreted to mean dolls and animals and non-human creatures. The disparate treatment of dolls, as opposed to toys (animals and non-human creatures), in the HTSUSA, indicates that 9502.10.20 and 9503.41.10 are two individual and distinct provisions. As the HTSUSA provides for dolls and toys in two separate headings, Customs has enumerated distinct criteria for articles classified within either of these provisions. In addition, the Congressional enactment of two separate provisions, 9902.95.01 and 9902.95.02, which temporarily reduced the rate of duty on stuffed dolls and toys, respectively, further indicates that the definition of stuffed dolls does not apply to stuffed toys. 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: 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 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. -4- In this case, the article is sufficiently "crammed" or "packed full" with stuffing such that it fully distends the shell and lining. The article is filled with polyester fibrous materials which, when pressed, appear to impart the shape or form of the toy figure. Thus, the torso has resilience. When the article is examined in its entirety, the stuffing material does appear to give the torso a stuffed character within the scope of the established standards. The appropriate subheading is 9503.41.1000. HOLDING: The Huglight Mickey toy is classifiable in subheading 9503.41.1000 as "Other toys...: Toys representing animals or non- human creatures...: Stuffed toys...: Stuffed toys." The general column one rate of duty is 6.8 percent ad valorem. PC 861827 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division