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The tariff classification of a scarecrow planter from China.
Issued May 12, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B85210 (May 12, 1997)
Tariff classification
HTS codes: 4602.10.0900
Headings: 4602
Product description
It consists of a round, plaited basket (about 3" high and 3 1/2" in diameter) and a scarecrow doll (about 9" high), permanently mounted together, side by side, on a flat wooden base. The basket is made of thin, flat interwoven strips of bamboo, while the scarecrow is made of fabric-covered styrofoam, plus shredded corn-husk "hair" and a straw hat. Illustrative literature shows the basket being used as a plant holder, with the scarecrow serving merely as an adjacent decoration. For classification purposes, the basket, being the functional part of the overall article, will be considered the component that imparts the essential character.
CBP rationale
The applicable subheading for the "cloth scarecrow planter" will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets of bamboo.
Full text
NY B85210 May 12, 1997 CLA-2-46:RR:NC:SP:230 B85210 CATEGORY: Classification TARIFF NO.: 4602.10.0900 Mr. Vernon Kurz BDP International, Inc. 1017 4th Avenue Lester, PA 19029-1813 RE: The tariff classification of a scarecrow planter from China. Dear Mr. Kurz: In your letters dated April 17 and May 8, 1997, on behalf of New Holland Floral, Inc. (Waterford Works, NJ), you requested a tariff classification ruling. A sample of a "cloth scarecrow planter" (#3W670) was submitted and will be retained for reference. It consists of a round, plaited basket (about 3" high and 3 1/2" in diameter) and a scarecrow doll (about 9" high), permanently mounted together, side by side, on a flat wooden base. The basket is made of thin, flat interwoven strips of bamboo, while the scarecrow is made of fabric-covered styrofoam, plus shredded corn-husk "hair" and a straw hat. Illustrative literature shows the basket being used as a plant holder, with the scarecrow serving merely as an adjacent decoration. For classification purposes, the basket, being the functional part of the overall article, will be considered the component that imparts the essential character. The applicable subheading for the "cloth scarecrow planter" will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) baskets of bamboo. The rate of duty will be 10%. 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 Paul Garretto at 212-466-5779. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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