The tariff classification of a scarecrow with a basket from China

NY M80372 February 15, 2006 CLA-2-46:RR:NC:2:230 M80372 CATEGORY: Classification TARIFF NO.: 4602.10.1800 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a scarecrow with a basket from China Dear Mr. Stinson: In your letter dated January 29, 2006 you requested a tariff classification ruling. A sample of the product to be classified, “HAR 10 in Scarecrow w/Basket”, Liss Item # 945122, was submitted. It will be returned to you as you requested. The sample consists of a scarecrow standing next to a basket. In addition, a photograph was submitted showing two styles of this item number. The styles appear to differ only in how the scarecrows are dressed. The sample scarecrow is approximately 14” tall, including the hat and wood pedestal base. It is composed of a polystyrene plastic torso and head and has straw legs, feet and hands. It is wearing burlap overalls and a hat. The basket is 4” high (10” high including the handle) and 5” in diameter. It is composed of multiple layers of cornhusk, which form the sides of the basket, and strips of bamboo, which form the bottom and band the sides. You proposed classification of this product in subheading 9502.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stuffed dolls representing human beings. However, we believe that this product is a composite good consisting of a basket and a doll. The essential character of this product is imparted by the functional basket. The doll in this product merely decorates the basket. The basket itself is a composite good consisting of two different materials, bamboo strips and cornhusk. The essential character of the basket is imparted by the cornhusk, which comprises the greater and more visible area of the basket. The applicable subheading for the scarecrow with a basket, Liss Item # 945122, will be 4602.10.1800, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials; other baskets and bags, whether or not lined; other (of other vegetable materials); other (than wickerwork). The rate of duty will be 4.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division