The tariff classification of a "Decoration Halloween Scarecrow" from China.
Issued April 4, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
The scarecrow is dressed in a two piece outfit and it is wearing a hat. It is attached to a wooden base and is holding a straw broom stick.
CBP rationale
a straw broom stick. The applicable subheading for the "Decoration Halloween Scarecrow" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles...Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.
Full text
NY A81906 April 4, 1996 CLA-2-63:RR:NC:TP:352 A81906 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a "Decoration Halloween Scarecrow" from China. Dear Mr. Rosbach: In your letter dated March 21, 1996, you requested a tariff classification ruling. The sample submitted, marked item number 962248, is made of 20 percent straw/65 percent jute and resembles a scarecrow with a pumpkin head and measures approximately 8 1/2 inches in height. The scarecrow is dressed in a two piece outfit and it is wearing a hat. It is attached to a wooden base and is holding a straw broom stick. The applicable subheading for the "Decoration Halloween Scarecrow" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles...Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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