The tariff classification of scarecrow decorations from China

NY G88256 April 5, 2001 CLA-2-95:RR:NC:SP:225 G88256 CATEGORY: Classification TARIFF NO.: 9502.10.0010; 9502.10.0060 Mr. Mark Jones Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of scarecrow decorations from China Dear Mr. Jones: In your letter dated February 15, 2001, received in this office on March 13, 2001, you requested a tariff classification ruling. Two samples were submitted for our examination. The first article is simply called a “Scarecrow”, item number H11648CO. The item is a 39” figure of a scarecrow standing on a base. The body of the scarecrow is stuffed with soft textile material. Raffia is used to form the hair and hands. The scarecrow is affixed to a wooden stick for support. The figure wears a fabric shirt, pants and hat. A sign that reads “Welcome” sticks out from behind his head. The base depicts a garden of vegetables surrounding his feet. The second product, item number H11708CO, is referred to as a “Scarecrow Wreath”. The wreath measures 20 inches in diameter, is made of rattan and features a scarecrow figure permanently attached inside the wreath. The torso of the figure is composed of a solid block that is covered with textile material. His legs dangle below the rattan vine. The wreath is adorned with styrofoam pumpkins, vegetables, and artificial foliage. There is a loop at the top for hanging purposes. Your samples are being returned as requested. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . " With respect to the “Scarecrow”, item number H11648CO; we find the article classifiable in accordance with General Rule of Interpretation (GRI) 1 of the HTS. GRI 1, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . " The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) which, although not legally binding, are the official interpretation of the tariff at the international level. Here we find that heading 9502, HTSUSA provides for "dolls representing only human beings and parts and accessories thereof." The Explanatory Notes to heading 9502 indicate that the heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g., boudoir dolls, mascot dolls), or for use in Punch and Judy or marionette shows, or those of a caricature type. As the full-bodied scarecrow depicts a human likeness and is designed to serve as a decoration, the figure is classifiable within the doll provision. With regards to the “Scarecrow Wreath”, item number H11708CO, the article is classifiable in accordance with GRI 3(b). This rule states that "composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” The wreath incorporates both a doll-like figure and a rattan wreath. Here we find that the predominant feature of the article is imparted by the scarecrow figure. The applicable subheading for the “Scarecrow”, item number H11648CO, will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed: stuffed. The rate of duty will be free. The applicable subheading for the “Scarecrow Wreath”, item number H11708CO, 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: dolls, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division