CBP Ruling N010192 — The tariff classification of a Scarecrow Harvest Decoration from China

Tariff classification

Headings: 9503

GRI rules applied: GRI 1, GRI 3

Product description

You are requesting the tariff classification on a product that is described as a Harvest Decoration, style number 74142. The Harvest Decoration is comprised of two scarecrow dolls attached to a bamboo trellis-like structure. The decoration may be hung up by means of an attached cord or it may stand up freely when resting on an attached pole. The trellis portion is also adorned by artificial flowers and foliage. The Scarecrow Harvest Decoration would be considered a composite good for tariff classification purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the scarecrow dolls impart the essential character to the Harvest Decoration. Therefore,

CBP rationale

the applicable subheading for the Scarecrow Harvest Decoration will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other.

Full text

N010192 April 27, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Andy S. Wood Family Dollar Services PO Box 1017 Charlotte, NC 28201-1017 RE: The tariff classification of a Scarecrow Harvest Decoration from China Dear Mr. Wood: In your letter dated April 18, 2007, you requested a classification ruling. You are requesting the tariff classification on a product that is described as a Harvest Decoration, style number 74142. The Harvest Decoration is comprised of two scarecrow dolls attached to a bamboo trellis-like structure. The decoration may be hung up by means of an attached cord or it may stand up freely when resting on an attached pole. The trellis portion is also adorned by artificial flowers and foliage. The Scarecrow Harvest Decoration would be considered a composite good for tariff classification purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the scarecrow dolls impart the essential character to the Harvest Decoration. Therefore, the applicable subheading for the Scarecrow Harvest Decoration will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. The duty rate will be free. 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/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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