The tariff classification of a light-up scarecrow from China.

N264361 July 6, 2015 CLA-2-68:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6810.99.0080 Ms. Lynn Schab Omni Global Sourcing Solutions 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a light-up scarecrow from China. Dear Ms. Schab: In your letter received April 14, 2015, you requested a tariff classification ruling. The merchandise under consideration is referred to as the Light-Up Scarecrow, item number 9036428. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Light-Up Scarecrow measures approximately 12.75 inches high by 5 inches wide 3.5 inches in diameter at its widest points. It consists of a scarecrow figure atop a clear glass bottle. Sealed within the bottle are artificial leaves, berries, twigs, and a gourd, along with an LED (light emitting diode) light string. On the underside of the bottle is a compartment for 3 AAA batteries and an on-off slide switch. The unit also features a “Try Me” push-button switch which temporarily illuminates the LEDs. Laboratory analysis has determined that the scarecrow figure consists principally of calcium carbonate and dolomite uniformly agglomerated with a polymer resin. In your ruling request you stated that the calcium carbonate was derived from crushed or ground stone. The Light-Up Scarecrow is a composite good comprised of different materials which are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The artificial stone component provides the essential character of this item. The applicable subheading for the Light-Up Scarecrow, item number 9036428, will be 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general 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 Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division