CBP Ruling N157136 — The tariff classification of two scarecrows from China

Tariff classification

Headings: 9503

Product description

The “Scarecrow Holding Flower” is a three-dimensional, full-bodied standing harvest scarecrow measuring approximately 11” in height. The scarecrow’s clothing, including the hat and the pair of shoes, are constructed of a fabric material. In addition, the scarecrow is made with straw-like hair, a fabric face and wood under the shoes so the scarecrow can stand. The “Scarecrow Holding Pumpkin” is also a three-dimensional, full-bodied standing scarecrow, very similar in appearance to the first scarecrow, with minor differences, such as the pumpkin in its hand and the color of the clothing. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Since both scarecrows depict a human likeness (the farmer in the field) dressed in textile garments and are designed to serve as a decoration, the products will be classified as a doll in Chapter 95 of the HTSUS. The sample will be returned as requested.

CBP rationale

Flower” and a photograph of “Scarecrow Holding Pumpkin,” both styles designated as item number 845391, were submitted with your inquiry. The “Scarecrow Holding Flower” is a three-dimensional, full-bodied standing harvest scarecrow measuring approximately 11” in height. The scarecrow’s clothing, including the hat and the pair of shoes, are constructed of a fabric material. In addition, the scarecrow is made with straw-like hair, a fabric face and wood under the shoes so the scarecrow can stand. The “Scarecrow Holding Pumpkin” is also a three-dimensional, full-bodied standing scarecrow, very similar in appearance to the first scarecrow, with minor differences, such as the pumpkin in its hand and the color of the clothing. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Since both scarecrows depict a human likeness (the farmer in the field) dressed in textile garments and are designed to serve as a decoration, the products will be classified as a doll in Chapter 95 of the HTSUS. The sample will be returned as requested. The applicable subheading for the “Scarecrow Holding Flower” and “Scarecrow Holding Pumpkin” will be 9503.00.0085, 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: Labeled for use by other persons.” 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/.

Full text

N157136 April 11, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0085 Mr. Aaron Cullen Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of two scarecrows from China Dear Mr. Cullen: In your letter dated March 25, 2011, you requested a tariff classification ruling on behalf of CVS/Caremark. A sample and photograph of “Scarecrow Holding Flower” and a photograph of “Scarecrow Holding Pumpkin,” both styles designated as item number 845391, were submitted with your inquiry. The “Scarecrow Holding Flower” is a three-dimensional, full-bodied standing harvest scarecrow measuring approximately 11” in height. The scarecrow’s clothing, including the hat and the pair of shoes, are constructed of a fabric material. In addition, the scarecrow is made with straw-like hair, a fabric face and wood under the shoes so the scarecrow can stand. The “Scarecrow Holding Pumpkin” is also a three-dimensional, full-bodied standing scarecrow, very similar in appearance to the first scarecrow, with minor differences, such as the pumpkin in its hand and the color of the clothing. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Since both scarecrows depict a human likeness (the farmer in the field) dressed in textile garments and are designed to serve as a decoration, the products will be classified as a doll in Chapter 95 of the HTSUS. The sample will be returned as requested. The applicable subheading for the “Scarecrow Holding Flower” and “Scarecrow Holding Pumpkin” will be 9503.00.0085, 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: Labeled for use by other persons.” 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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