The tariff classification of a scarecrow shelf sitter from China
Issued January 30, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0090
Headings: 9503
Product description
The item is an assortment which consists of two decorative scarecrows shelf sitters with dangling legs. Each scarecrow is composed chiefly of fabric, stuffed with polyfill, and contains macadam stone which acts as a weight. 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 9503.00.0090, 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…Other.
Full text
N308739 January 30, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, Tennessee 37072 RE: The tariff classification of a scarecrow shelf sitter from China Dear Ms. McGuffin: In your letter submitted January 6, 2020, you requested a tariff classification ruling. A sample of the “Scarecrow Shelf Sitter,” item 24326201, was received with your inquiry. The item is an assortment which consists of two decorative scarecrows shelf sitters with dangling legs. Each scarecrow is composed chiefly of fabric, stuffed with polyfill, and contains macadam stone which acts as a weight. 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 9503.00.0090, 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…Other.” 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 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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