The tariff classification of a Santa scarecrow from China.
Issued February 11, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
The submitted sample is identified as a Christmas Santa-style scarecrow. It is composed of nylon woven fabric filled with polyester fibers. The hands are made of hay. The Santa-style scarecrow is dressed in the traditional red and white suit with a red and white hat that has a sprig of holly leaves and berries on the hat band. Santa is wearing black boots. This item is supported by with a bamboo pole through the middle. Another bamboo pole is fastened to the back of the scarecrow representing the arms. It is held in place with a screw-type bolt. Your letter of inquiry states that this item will be used to decorate the porch area during the Christmas season.
CBP rationale
The applicable subheading for the Santa-style scarecrow will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.
Full text
NY C83238 February 11, 1998 CLA-2-95:RR:NC:SP:222 C83238 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lynn O'Beirn Four Star International Trading Company 3330 East 79th Street Cleveland, OH 44127 RE: The tariff classification of a Santa scarecrow from China. Dear Ms. O'Beirn: In your letter dated December 29, 1997, you requested a tariff classification ruling. The submitted sample is identified as a Christmas Santa-style scarecrow. It is composed of nylon woven fabric filled with polyester fibers. The hands are made of hay. The Santa-style scarecrow is dressed in the traditional red and white suit with a red and white hat that has a sprig of holly leaves and berries on the hat band. Santa is wearing black boots. This item is supported by with a bamboo pole through the middle. Another bamboo pole is fastened to the back of the scarecrow representing the arms. It is held in place with a screw-type bolt. Your letter of inquiry states that this item will be used to decorate the porch area during the Christmas season. The applicable subheading for the Santa-style scarecrow will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. 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 Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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