The tariff classification of a "60 Inch Skinny Scarecrow" from China.
Issued December 19, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9502.10.0010
Headings: 9502
Product description
You submitted a sample of a “60 Inch Skinny Scarecrow” identified as item number 944681, which is being returned as requested. The item is a scarecrow that will be imported in three styles, with the only difference in them being the type of clothing worn by the scarecrow (denim overalls, vest and regular overalls, respectively). The three-dimensional scarecrow measures approximately 60 inches in height, with a human-looking face. The scarecrow is made of 60% cotton polyester, 10% bamboo, 10% polystyrene, 10% palm leaves, 5% cornhusk and 5% paper, and will be used as an outdoor decoration. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Therefore, as the full-bodied scarecrow depicts a human likeness (the farmer in the field) dressed in textile garments and is designed to serve as a decoration, it is classifiable within the doll provision.
CBP rationale
The applicable subheading for the “60 Inch Skinny Scarecrow” identified as item number 944681. 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.
Full text
NY L89363 December 19, 2005 CLA-2-95:RR:NC:SP:225 L89363 CATEGORY: Classification TARIFF NO.: 9502.10.0010 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “60 Inch Skinny Scarecrow” from China. Dear Ms. Aldinger: In your letter dated December 8, 2005, you requested a tariff classification ruling. You submitted a sample of a “60 Inch Skinny Scarecrow” identified as item number 944681, which is being returned as requested. The item is a scarecrow that will be imported in three styles, with the only difference in them being the type of clothing worn by the scarecrow (denim overalls, vest and regular overalls, respectively). The three-dimensional scarecrow measures approximately 60 inches in height, with a human-looking face. The scarecrow is made of 60% cotton polyester, 10% bamboo, 10% polystyrene, 10% palm leaves, 5% cornhusk and 5% paper, and will be used as an outdoor decoration. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Therefore, as the full-bodied scarecrow depicts a human likeness (the farmer in the field) dressed in textile garments and is designed to serve as a decoration, it is classifiable within the doll provision. The applicable subheading for the “60 Inch Skinny Scarecrow” identified as item number 944681. 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. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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