CLA-2 CO:R:C:G 084354 SS; 839711 NY
Mr. Bernard D. Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: Classification of Scarecrows
Dear Mr. Liberati:
This letter is in response to your request of April 9, 1989,
addressed to our New York office on behalf of Attick's Inc.,
concerning a tariff classification of a stuffed scarecrow from
China, Thailand or Taiwan, under the Harmonized Tariff Schedule
of the United States.
FACTS:
The scarecrow under consideration is approximately 29 inches
tall including the wooden base on which it is mounted. It has a
hard cloth head with fabric eyes, nose, mouth and cheeks. The
head is covered with a hat and straw hair. The scarecrow has a
stuffed torso from the neck to the groin, and unstuffed legs with
straw feet and straw arms. It is dressed in a coverall and
shirt. It is stated that the stuffing material consists of
vegetable fibre. Accompanying the scarecrow is a 24-inch stick
which is to be held in its hand.
ISSUE:
What is the proper tariff classification for a scarecrow?
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings and any relative Section or Chapter notes.
- 2 -
Heading 9502, HTSUS, provides for dolls representing only
human beings. The Explanatory Notes to 9502, which represent the
official interpretation of the HTSUS at the international level,
state in pertinent part:
The heading includes not only dolls designed for the
amusement of children, but also dolls intended for
decorative purposes (e.g., boudoir dolls, mascot dolls), or
for use in Punch and Judy or marionette shows, or those of a
caricature type.
The merchandise in the instant case is a scarecrow. The
Random House Dictionary of the English Language, Unabridged
(1973), defines a scarecrow as follows:
1. an object, usually a figure of a man in old clothes set
up to frighten crows or other birds away from crops. 2. a
person in ragged clothes. 3. anything terrifying but not
really dangerous. 4. an extremely thin person.
Accordingly, since the scarecrow is a human representation,
and is specifically described in heading 9502, which provides for
dolls representing only human beings, the subject merchandise is
properly classifiable under this heading.
HOLDING:
The scarecrow under consideration is properly classifiable
as a doll, whether or not clothed: stuffed, under subheading
9502.10.2000, HTSUS, dutiable at a rate of 12 percent ad valorem,
which has been temporarily suspended under subheading 9902.95.01,
HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division
singh library 084354
6cc: Area Director, New York Seaport
SSingh:jaj:8/3/89