CLA-2-95:OT:RR:NC:N4:424
Mr. Aaron Cullen
Barthco International
Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a “Harvest Scarecrow” from China
Dear Mr. Cullen:
In your letter dated March 5, 2012 you requested a tariff classification ruling.
A sample of each style of item# 793419, the 12” Harvest Scarecrow, was received with your inquiry: a boy, a girl with a green plaid jumper and a girl with a red plaid jumper. Each style is a three-dimensional, full-bodied harvest scarecrow measuring approximately 12” in height. The scarecrow’s face and clothing, including the hat and pair of shoes are constructed of a fabric material and it is made with straw-like hair. It has legs made from wooden round and spool-like beads. The face and body is stuffed which allows the scarecrow to sit up on a flat surface.
Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Since the scarecrows depict a human likeness (the farmer in the field) dressed in textile garments and are designed to serve as a decoration, the products will be classified as a doll in Chapter 95. The samples will be returned as requested.
The applicable subheading for the 12” Harvest Scarecrow will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free.
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 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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division