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The tariff classification of a reindeer scarecrow from China.
Issued February 11, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C83239 (February 11, 1998)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
The submitted sample is identified as a Christmas dog-style scarecrow. However, with the antlers on the head, in our opinion the sample appears to be more of a reindeer-style scarecrow rather than a dog-style scarecrow. It is composed of nylon woven fabric filled with polyester fibers. The hands are made of hay. The scarecrow is dressed in a red and white jacket with green and white pants. The jacket has brown fabric buttons down the front and it is decorated with a Christmas tree patch on the left front side. The scarecrow has a Christmas stocking hanging around his neck that is also decorated with a Christmas tree patch. 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 reindeer-style scarecrow will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.
Full text
NY C83239 February 11, 1998 CLA-2-95:RR:NC:SP:222 C83239 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 reindeer 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 dog-style scarecrow. However, with the antlers on the head, in our opinion the sample appears to be more of a reindeer-style scarecrow rather than a dog-style scarecrow. It is composed of nylon woven fabric filled with polyester fibers. The hands are made of hay. The scarecrow is dressed in a red and white jacket with green and white pants. The jacket has brown fabric buttons down the front and it is decorated with a Christmas tree patch on the left front side. The scarecrow has a Christmas stocking hanging around his neck that is also decorated with a Christmas tree patch. 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 reindeer-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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