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The tariff classification of a " Harvest Scarecrow" made in China.
Issued June 30, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E82032 (June 30, 1999)
Tariff classification
HTS codes: 9502.10.0010
Headings: 9502
Product description
The “Harvest Scarecrow” will be, according to your letter, imported in two different styles. Each scarecrow will have a full body that is stuffed with a manmade fiber. Each of the scarecrows will be dressed in multicolored dresses printed with pumpkins and with the phrase “Harvest Time”. The two samples submitted have a straw hat on their head and have hair made from raffia. Raffia bows are also affixed around their neck and ankles as added decorations. One style of scarecrow holds a birdhouse in one hand, a watering can in the other hand and stands on a wooden pumpkin base. The other style holds a terracotta planter in one hand, a polyresin leaf in the other hand and stands on wooden leaf base.
CBP rationale
The applicable subheading for the “Harvest Scarecrow” will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts thereof: Dolls, whether or not dressed; stuffed.
Full text
PD E82032 June 30, 1999 CLA-2-95: D13 E82032 CATEGORY: Classification TARIFF NO.: 9502.10.0010 Ms. Lorianne Aldinger, Import Manager Rite Aid Corporation P. O. Box 3165 Harrisburg, Pa 17105 RE: The tariff classification of a “ Harvest Scarecrow” made in China. Dear Ms. Aldinger: In your letter dated May 20, 1999, received on June 8, 1999, you request a tariff classification ruling on a “Harvest Scarecrow”, Rite Aid Item #990988. Two samples were provided. The “Harvest Scarecrow” will be, according to your letter, imported in two different styles. Each scarecrow will have a full body that is stuffed with a manmade fiber. Each of the scarecrows will be dressed in multicolored dresses printed with pumpkins and with the phrase “Harvest Time”. The two samples submitted have a straw hat on their head and have hair made from raffia. Raffia bows are also affixed around their neck and ankles as added decorations. One style of scarecrow holds a birdhouse in one hand, a watering can in the other hand and stands on a wooden pumpkin base. The other style holds a terracotta planter in one hand, a polyresin leaf in the other hand and stands on wooden leaf base. The applicable subheading for the “Harvest Scarecrow” will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts thereof: Dolls, whether or not dressed; stuffed. 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine
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