The tariff classification of a “Harvest Scarecrow” from China
Issued March 22, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0090
Headings: 9503
Product description
Each style is a three-dimensional, full-bodied harvest scarecrow measuring approximately 12” in height. The scarecrow’s face and clothing, including the hat and pair of shoes are constructed of a fabric material and it is made with straw-like hair. It has legs made from wooden round and spool-like beads. The face and body is stuffed which allows the scarecrow to sit up on a flat surface. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Since the 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. The samples will be returned as requested.
CBP rationale
The applicable subheading for the 12” Harvest Scarecrow will be 9503.00.0090, 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
N208035 March 22, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Mr. Aaron Cullen Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Harvest Scarecrow” from China Dear Mr. Cullen: In your letter dated March 5, 2012 you requested a tariff classification ruling. A sample of each style of item# 793419, the 12” Harvest Scarecrow, was received with your inquiry: a boy, a girl with a green plaid jumper and a girl with a red plaid jumper. Each style is a three-dimensional, full-bodied harvest scarecrow measuring approximately 12” in height. The scarecrow’s face and clothing, including the hat and pair of shoes are constructed of a fabric material and it is made with straw-like hair. It has legs made from wooden round and spool-like beads. The face and body is stuffed which allows the scarecrow to sit up on a flat surface. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Since the 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. The samples will be returned as requested. The applicable subheading for the 12” Harvest Scarecrow will be 9503.00.0090, 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, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of the Bug-A-Salt toy guns from China
The tariff classification of a story book, a crossword book and a sudoku book from China
The tariff classification of a story book and a sudoku puzzle book from Malaysia
The tariff classification of a word seek puzzle book from Denmark
The tariff classification, country of origin, and applicability under the United States-Mexico-Canada Agreement (USMCA) of a plastic doll
The tariff classification of puzzles and memory sets from China
The tariff classification of educational science kits from China
The tariff classification of a Valentine's Day themed puzzle booklet from China.
The tariff classification of die-cast toy cars with a carry case from China.
The tariff classification of a “Girl Doll” from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →