CBP Ruling N024795 — The tariff classification of 36" scarecrow yard stake from China

Tariff classification

Headings: 9503

Product description

The sample is marked with the vendor’s item number of H818693CV. The three-dimensional, full-bodied scarecrow has a styrofoam head covered with textile fabric, a burlap hat and smiling face. It has straw-like hair, hands and feet. The arms are supported by a metal bendable frame which is covered by a polyester shirt, burlap vest and textile kerchief. The torso and legs are stuffed with polyester and paper. The torso is supported by a pole which is designed to be staked into the ground. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Since item number 457030 depicts a human likeness (the farmer in the field) dressed in textile garments and is designed to serve as a decoration, the product will be classified as a doll in Chapter 95 of the HTSUS. The sample will be returned, as requested.

CBP rationale

The applicable subheading for item number 457030 will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.

Full text

N024795 April 1, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Una Gauthier CVS Onsite Import Client Liaison Barthco International, Inc. Division of Ozburn-Hessey Logistics One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of 36” scarecrow yard stake from China Dear Ms. Gauthier: In your letter dated March 13, 2008, you requested a tariff classification ruling on behalf of CVS/Pharmacy. A sample of a 36” scarecrow yard stake, CVS item number 457030, was received with your inquiry. The sample is marked with the vendor’s item number of H818693CV. The three-dimensional, full-bodied scarecrow has a styrofoam head covered with textile fabric, a burlap hat and smiling face. It has straw-like hair, hands and feet. The arms are supported by a metal bendable frame which is covered by a polyester shirt, burlap vest and textile kerchief. The torso and legs are stuffed with polyester and paper. The torso is supported by a pole which is designed to be staked into the ground. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Since item number 457030 depicts a human likeness (the farmer in the field) dressed in textile garments and is designed to serve as a decoration, the product will be classified as a doll in Chapter 95 of the HTSUS. The sample will be returned, as requested. The applicable subheading for item number 457030 will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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