The tariff classification of a Harvest Scarecrow plush decoration from China

N293482 February 12, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Harvest Scarecrow plush decoration from China Dear Ms. McGuffin: In your letter dated January 17, 2018, you requested a tariff classification ruling. You submitted a photograph of two styles of an item called harvest fabric scarecrow head plush hanging decor with j- hook, item/style #20697001. The scarecrow heads are composed of polyester fabric and stuffed with cotton fibers. Each scarecrow head has a whimsical scarecrow face, textile hat decorated with leaves, flowers and corn leaf hair. The heads measure approximately 12" x 3.5"x 21" and are intended to be hung on the wall to decorate the household during the fall season. The applicable subheading for both styles of harvest fabric scarecrow head plush household decorations will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division