CLA-2-63:OT:RR:NC:N3:351
Mr. Brian G. Pearce
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a decorative textile scarecrow from China
Dear Mr. Pearce:
In your letter dated March 1, 2012, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy.
You submitted a sample of item number 884926, a decorative Mickey Mouse scarecrow. The scarecrow is approximately 22” tall and is dressed in a textile shirt, pants and hat. The scarecrow has a textile head, a foam torso with stuffed hands, and weighted feet. The legs have dowels up through the torso to keep the scarecrow upright.
The applicable subheading for the textile scarecrow item number 884926 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% ad valorem.
You suggest in your letter that the correct classification of this item is in subheading 9503.00.0090, HTSUS, which provides for dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof. However, this household decorative article is not a toy principally designed for amusement and does not depict a human likeness.
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 http://www.usitc.gov/tata/hts/.
The sample will be returned as you requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division