D84743 D8 Ruling Active

The tariff classification of a scarecrow figure from China

Issued November 24, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0060

Headings: 9502

Product description

The tariff classification of a scarecrow figure from China

CBP rationale

The applicable subheading for the "5' Scarecrow on a Bamboo Pole" 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 D84743 November 24, 1998 CLA-2-95:RR:NC:SP:225 D84743 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Ms. Marian Harding Cochran Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a scarecrow figure from China Dear Ms. Cochran: In your letter dated November 11, 1998 you requested a tariff classification ruling for a "5' Scarecrow on a Bamboo Pole." The scarecrow depicts a human figure with a smiling face, extended arms, a torso and legs. His body is composed of cornhusk and he wears a fabric, patchwork styled, garment with a straw hat. The scarecrow is constructed around a bamboo pole that is intended to be inserted into the ground. It may be used as an outdoor decoration. The applicable subheading for the "5' Scarecrow on a Bamboo Pole" 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. 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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