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The tariff classification of the “Scarecrow Shelf Sitter” from China
Issued March 13, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N261907 (March 13, 2015)
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item is an assortment which consists of two decorative scarecrows shelf sitters with dangling legs. It is composed chiefly of a non-woven fabric. The beaded legs are made from polypropylene. Since the three-dimensional, full-bodied scarecrow depicts a human likeness and, furthermore, since dolls can be designed to serve as decorative items, classification of the “Scarecrow Shelf Sitter” as a doll is appropriate.
CBP rationale
The applicable subheading for the “Scarecrow Shelf Sitter” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.
Full text
N261907 March 13, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Scarecrow Shelf Sitter” from China Dear Ms. Aldinger: In your letter submitted February 12, 2015, you requested a tariff classification ruling. A sample of the “Scarecrow Shelf Sitter,” Rite Aid item 9036540, was received with your inquiry. The item is an assortment which consists of two decorative scarecrows shelf sitters with dangling legs. It is composed chiefly of a non-woven fabric. The beaded legs are made from polypropylene. Since the three-dimensional, full-bodied scarecrow depicts a human likeness and, furthermore, since dolls can be designed to serve as decorative items, classification of the “Scarecrow Shelf Sitter” as a doll is appropriate. The applicable subheading for the “Scarecrow Shelf Sitter” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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