CLA-2-95:S:N:N8:225 803501
Mr. Robert J. Villiard
GoodShip International
1058 Tower Lane
Bensennville, IL 60106
RE: The tariff classification of scarecrows from China
Dear Mr. Villiard:
In your letter dated October 18, 1994, received in this
office on October 26, 1994, you requested a tariff classification
ruling on behalf of your client Elite Enterprises, Ltd.
Four samples of various sized scarecrows were submitted with
your inquiry. The first item measures approximately 30 inches in
height and is composed of wire, fabric and straw. The head and
torso of the figure are formed by a flat piece of cardboard
covered by textile material. The arms and legs are fashioned out
of wire and straw tied together. The wire is concealed by the
scarecrow's clothing which consists of a plaid shirt and denim
pants. His hair is formed out of straw and juts out from under a
fabric hat. Attached to the back of the hat is a nylon loop for
hanging purposes. The cardboard head and torso give a flat
appearance to the figure but this characteristic does not prevent
classification as a doll. We note that the class of merchandise
known as "paper dolls", which are also two dimensional figures,
are considered dolls in chapter 95.
The remaining three scarecrows measure 12", 8" and 6" in
height. The three are constructed in a similar manner with
differences in posture and setting. As a whole, these figures
are comprised of wire, fabric and straw. Their heads are made of
styrofoam covered with straw. The arms and legs are formed by
wire and straw tied together. As in the above case, these too
wear textile clothing and hats. The figures, affixed in a
standing position, are permanently attached to a base.
In your letter, you associate the scarecrows with the
occasion of Halloween and regard them primarily as decorations.
You refer to their design as consisting of flimsy, non-durable
materials, functioning only as a decorative display item. Part
of the basis for this belief is that scarecrows are sold during
the commercial season of Halloween. Additionally, you cite
ruling HQ 085320 in support of your position. Therefore, it is
your contention that the scarecrows are classifiable in
9505.90.6090 as festive articles.
Heading 9505, HTSUSA, provides for festive, carnival or
other entertainment articles. In general, merchandise is
classifiable in heading 9505, as a festive article when the
article, as a whole:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or intrinsic
value (e.g., paper, cardboard, metal foil, glass fiber,
plastic, wood);
2. functions primarily as a decoration (e.g., its primary
It is your contention that the scarecrows are
classifiable in 9505.90.6090 as festive articles.
function is not utilitarian); and
3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an item is not dispositive of its classification and
consequently, does not transform an item into a festive article.
We would agree that the subject items are made of non-
durable materials (since they are not designed for sustained wear
and tear, nor would they be purchased because of their extreme
worth or value). It is also agreed that the figures are
primarily decorative in nature, with the exception of the larger
scarecrow, which is capable of manipulation and thereby provides
amusement.
It is upon examination of the third criterion, however,
where we find that scarecrows are not traditionally associated or
used with a particular festival. They are not the same types of
articles cited in the ENs to 9505, as examples of traditional,
festive articles, nor do they particularly relate to Halloween.
A scarecrow is a leading character in the classic motion picture
"The Wizard of Oz" as well as its numerous adaptations for
theater, television, printed media, etc. Relative to their
function as deterrents to crop scavenging, scarecrows often
represent bountiful harvests or, more generally, the season of
autumn. In light of the above, the item is not classified as a
festive article under heading 9505, HTSUSA, and must be
classified elsewhere.
While you understandably cite a Headquarters Ruling Letter
HQ 085320 - issued several years prior to the subject case - in
which a scarecrow figure was classified in heading 9505, HTSUSA,
the findings contained therein no longer reflect Customs position
regarding the classification of festive articles. Appropriate
action is currently being taken to revoke or modify the ruling.
In the instant case, heading 9502, HTSUSA, provides for
"dolls representing only human beings and parts and accessories
thereof." The Explanatory Notes to heading 9502 indicate that
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.
With regard to whether a scarecrow figure may be classified
as a doll representing a human being, we note that in HRL 952821,
issued March 3, 1993, our headquarters office held that figures
of a witch and a vampire were classified not as festive articles
in heading 9505, HTSUSA, but as dolls in heading 9502. It was
stated that, although the nose, chin, or teeth of such figures
might be bigger/longer than the usual human feature counterparts,
and although a figure might be widely recognized as a non-human
creature in popular culture, those embellishments and cultural
perceptions did not render the figures non-human creatures for
classification purposes. See HRL 950698, issued March 20, 1992.
In this case, it was found that despite the scarecrow's round,
orange head, and the general perception that scarecrows are not
human, the figure is classified as a doll in subheading
9502.10.4000.
The applicable subheading for the 30" scarecrow will be
9502.10.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings:
whether or not dressed: other: other. The rate of duty will be
12 percent ad valorem.
The applicable subheading for the 12", 8" and 6" scarecrows
will be 9502.10.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for dolls representing only human
beings: whether or not dressed: other: not over 33 cm in height.
The rate of duty will be 12 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport