The tariff classification of a scarecrow from China
Issued March 20, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item is a three-dimensional, full-bodied scarecrow that measures approximately 24” tall and will be imported in four assorted outfits. The scarecrow has a human face, straw arms and legs, and is attached to a bamboo stake. Since the scarecrow depicts a human likeness and, furthermore, since dolls can be designed to serve as decorative items, classification of the “Scarecrow Stake 39inch” as a doll is appropriate.
CBP rationale
The applicable subheading for the “Scarecrow Stake 39inch” 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
N262188 March 20, 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 a scarecrow from China Dear Ms. Aldinger: In your letter submitted February 12, 2015, you requested a tariff classification ruling. A sample of the “Scarecrow Stake 39inch,” Rite Aid item 9036448, was received with your inquiry. The item is a three-dimensional, full-bodied scarecrow that measures approximately 24” tall and will be imported in four assorted outfits. The scarecrow has a human face, straw arms and legs, and is attached to a bamboo stake. Since the scarecrow depicts a human likeness and, furthermore, since dolls can be designed to serve as decorative items, classification of the “Scarecrow Stake 39inch” as a doll is appropriate. The applicable subheading for the “Scarecrow Stake 39inch” 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
More rulings on the same tariff codes
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a children’s plush ladybug stuffed toy from China
The tariff classification of the “Disney Princess Style Collection Glam Jewelry Tower,” children’s toy from China
The tariff classification of the “Razzle Dazzle” children’s craft kit from China
The tariff classification of the “Stitch-It” cross-stitch children’s craft kit from China
The tariff classification of various children’s puzzle books from China
The tariff classification of the “Tote-Ily Teenies” toys from China.
The tariff classification of a stuffed Hot Wheels® tire and stuffed Thomas and Friends™ character from China
The tariff classification of Sticker by Number books from China
The tariff classification of the “Bluey Gardening Set” 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 →