The tariff classification of tabletop scarecrows from China
Issued April 27, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889
Headings: 6307
Product description
The submitted samples, identified as “Tabletop Scarecrows,” are, as you indicate, used for home décor. They are approximately 13” in height and come in boy and girl versions. They are dressed and adorned in harvest décor and are attached to a wood stand. The material breakdown is 40 percent textile fabric, 30 percent polyester, and 30 percent wood. Other than the base of the stand, only the textile is visible.
CBP rationale
The applicable subheading for the tabletop scarecrow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other.
Full text
NY K85156 April 27, 2004 CLA-2-63:RR:NC:N3:351 K85156 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Cheryl Santos Customs Compliance Specialist One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of tabletop scarecrows from China Dear Ms. Santos: In your letter dated April 14, 2004, you requested a tariff classification ruling. The submitted samples, identified as “Tabletop Scarecrows,” are, as you indicate, used for home décor. They are approximately 13” in height and come in boy and girl versions. They are dressed and adorned in harvest décor and are attached to a wood stand. The material breakdown is 40 percent textile fabric, 30 percent polyester, and 30 percent wood. Other than the base of the stand, only the textile is visible. The applicable subheading for the tabletop scarecrow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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