The tariff classification of figures depicting a scarecrow and pumpkin from China

NY A83718 June 11, 1996 CLA-2-95:RR:NC:FC: 225 A83718 CATEGORY: Classification TARIFF NO.: 9502.10.0020; 3926.40.0000 Mr. Cao Lam Norman Krieger, Inc. 5761 Imperial Hwy. Los Angeles, CA 90045 RE: The tariff classification of figures depicting a scarecrow and pumpkin from China Dear Mr. Lam: In your letter dated May 14, 1996, you requested a tariff classification ruling on behalf of Joelson Industries Inc. The three samples submitted with your inquiry include two scarecrow figures and a "papier mache" pumpkin. Each item is representative of an assortment of four figures which vary slightly in style. The items are designed for decorative purposes and may be displayed on Halloween or during the fall season. The "Sitting Scarecrow", Code no.:FSS-24, depicts a seated scarecrow next to a bale of hay and tiny pumpkins. The straw scarecrow wears a hat and clothing made of burlap. The scene is permanently set onto a wooden base. The "Standing Scarecrow", Code no.:FST-24, is made of straw and wears a burlap hat, shirt, pants and vest. The figure stands approximately 13 inches in height, on a wooden base, and holds a broom with straw bristles. Although called a "Papier Mache Pumpkin", Code no.:HPP-18, the pumpkin is actually constructed out of styrofoam and covered in crepe paper. The head and arms of a scarecrow, composed of styrofoam, fabric and straw, are situated on top of the pumpkin in place of a stem. The decorative piece is glued to a wooden disk shaped base. As the article is made of different components it is considered a composite good. Classification is based upon the General Rules of Interpre-tation. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". In the case of the "Papier Mache Pumpkin", the essential character is imparted by the styrofoam shape. Your samples are being returned as requested. The applicable subheading for the "Sitting Scarecrow", Code no.:FSS-24 and "Standing Scarecrow", Code no.:FST-24, will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free. The applicable subheading for the "Papier Mache Pumpkin", Code no.:HPP-18, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics). The rate of duty will be 5.3 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division