C81372 C8 Ruling Active

The tariff classification of a scarecrow figure from China

Issued November 18, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0060

Headings: 9502

Product description

The scarecrow measures approximately 72 inches in height. It is made of hay (75%), nylon (20%), and bamboo (5%). The figure's face and clothing are fashioned out of a one piece, printed, nylon skin. The skin is stuffed with hay and bamboo which jut out to form the scarecrow's arms, legs and head.

CBP rationale

The applicable subheading for the "Hay Stuffed Scarecrow" will be 9502.10.0060, 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.

Full text

NY C81372 November 18, 1997 CLA-2-95:RR:NC:SP:225 C81372 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Ms. Lynn O'Beirn Four Star Int'l. Trading Company 3330 East 79th Street Cleveland, Ohio 44127 RE: The tariff classification of a scarecrow figure from China Dear Ms. O'Beirn: In your letter dated October 31, 1997 you requested a tariff classification ruling. A sample of the "Hay Stuffed Scarecrow", item #23200120H, was submitted with your inquiry. The scarecrow measures approximately 72 inches in height. It is made of hay (75%), nylon (20%), and bamboo (5%). The figure's face and clothing are fashioned out of a one piece, printed, nylon skin. The skin is stuffed with hay and bamboo which jut out to form the scarecrow's arms, legs and head. The applicable subheading for the "Hay Stuffed Scarecrow" will be 9502.10.0060, 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. The rate of duty will be free. Articles classified in HTS 9502.10.0060 are not subject to quota or visa. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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