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The tariff classification of 2 “Harvest Scarecrows” from China
Issued April 4, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N274018 (April 4, 2016)
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item consists of a male and female scarecrow, measuring approximately 21” in height. They are composed predominately of fabric and foam with a small percentage of paper, metal and plastic. The scarecrows can serve as dolls since they are full-bodied, three-dimensional figures depicting a human likeness complete with faces, arms and legs. Since dolls can be designed to serve as a decorative item, classification of these scarecrows as dolls is appropriate.
CBP rationale
The applicable subheading for the “21-inch Harvest Scarecrows,” 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
N274018 April 4, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Tina Tsoi Century World Wide (HK) Ltd. Unit 1-10, 2/F., Vanta Industrial Centre 21-33 Tai Lin Pai Road Kwai Chung, N.T. Hong Kong RE: The tariff classification of 2 “Harvest Scarecrows” from China Dear Ms. Tsoi: In your letter dated February 18, 2016, you requested a tariff classification ruling on behalf of Big Lots Store Inc. Photographs and a description of the “21-inch Harvest Scarecrows,” item # Z201-FX031AB, were submitted with your inquiry. The item consists of a male and female scarecrow, measuring approximately 21” in height. They are composed predominately of fabric and foam with a small percentage of paper, metal and plastic. The scarecrows can serve as dolls since they are full-bodied, three-dimensional figures depicting a human likeness complete with faces, arms and legs. Since dolls can be designed to serve as a decorative item, classification of these scarecrows as dolls is appropriate. The applicable subheading for the “21-inch Harvest Scarecrows,” 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, Deborah Marinucci Acting Director National Commodity Specialist Division
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