CLA-2-63:OT:RR:NC:N3:351
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of decorative scarecrows from China
Dear Ms. Liu:
In your letter dated September 5, 2012, you requested a tariff classification ruling.
You submitted a photograph of two scarecrows (Boy Scarecrow and Girl Scarecrow) and a turkey (Tom Turkey) you call Harvest Shelf Sitters, item A076GA04517. They measure 11-1/2” H x 3-1/4”L x 2-1/4”W. The items are all made up of and decorated with textile fabric and stuffed with textile fibers, with legs made of wooden beads and stuffed feet. All have textile hats with leaves; the boy and girl scarecrows have corn leaf hair and hands and are dressed in patchwork fabrics.
The applicable subheading for textile scarecrows and turkey 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 ask in your letter whether the Tom Turkey would be classifiable under heading 9505, HTSUS, as festive. The stuffed turkey is not recognized as a festive motif. Tom Turkey’s hat is not considered a Pilgrim hat, which is slightly conical with a black band and buckle.
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/.
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