CLA-2-63:OT:RR:NC:N3:351
Mr. Aaron Cullen
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of three mini scarecrows from China
Dear Mr. Cullen:
In your letter dated March 6, 2012, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy.
You submitted three samples of 5” Mini Scarecrows, item number 793551. Each is made up of and decorated with textile fabric. The scarecrows are stuffed with 60% polyester 30% sand, and 10% straw. The sand in their base allows the legless scarecrows to be set upright on a flat surface. All three scarecrows are dressed in textile fabric shirts with wooden buttons, plastic fruit embellished hats and straw hair and arms.
The applicable subheading for the three decorative scarecrows 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.
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 samples 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