The tariff classification of outdoor decorative figure from China.
Issued May 6, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
The submitted sample, designated as a “Crow with Pole Decoration” item #990959, is a decorative figure designed for outdoor use. This item is a representation of a crow mounted on a bamboo pole designed for decorating the outdoor environment around the home during the fall harvest season. The figure is reminiscent of a scare crow. It is constructed with a covering of woven fabric forming the outer surface of the head, beak and clothing of the crow. The fabric shell of the beak and head covers Styrofoam supports and a small quantity of vegetable matter(corn straw) simulates the wings and feet of the crow. The crow is mounted on a bamboo pole that measures approximately 32 inches in length and functions both as a support for the item and as a mechanism for displaying the item by driving the pole into the ground.
CBP rationale
The applicable subheading for the “Crow with Pole Decoration” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY E81412 May 6, 1999 CLA-2-63:RR:NC:TA:352 E81412 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of outdoor decorative figure from China. Dear Ms. Aldinger: In your letter dated April 23, 1999 you requested a tariff classification ruling. The submitted sample, designated as a “Crow with Pole Decoration” item #990959, is a decorative figure designed for outdoor use. This item is a representation of a crow mounted on a bamboo pole designed for decorating the outdoor environment around the home during the fall harvest season. The figure is reminiscent of a scare crow. It is constructed with a covering of woven fabric forming the outer surface of the head, beak and clothing of the crow. The fabric shell of the beak and head covers Styrofoam supports and a small quantity of vegetable matter(corn straw) simulates the wings and feet of the crow. The crow is mounted on a bamboo pole that measures approximately 32 inches in length and functions both as a support for the item and as a mechanism for displaying the item by driving the pole into the ground. The applicable subheading for the “Crow with Pole Decoration” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, other. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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