CLA-2-63:OT:RR:NC:N3:351
Ms. Brandi Reinacher
Pier 1 Imports USA, Incorporated
100 Pier Place, Level 9
Fort Worth, TX 76102
RE: The tariff classification of decorative items and a decorative doll from China
Dear Ms. Reinacher:
In your letter dated July 15, 2014, you requested a tariff classification ruling.
You submitted two samples and two photographs of decorative shelf sitters and a doll.
The first samples, “Lovely” owl SKU #2880930, and “Bunny” VIN #WL03-143261AB, are decorative shelf sitters with dangling legs. Each item is stuffed with polyester fibers and has a small sack of sand in the bottom to allow them to sit upright. Each item is made up with woven textile fabrics. The owl has a textile heart appliqued to its body. The bunny has legs made of wooden beads.
The Patriotic owl, VIN #ZS4625, (picture only) is decorated with a top hat with a star, a blue vest covered in white stars, red and white buttons for the vest, and fabric flower-shaped eyes with a button center. The owl also has red and white striped legs with stuffed blue feet along with furry white wings and eyebrows.
The applicable subheading for the Lovely and Patriotic owls and Bunny 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.
The scarecrow, VIN #WL03-117452AB, (picture only) is a shelf sitter stuffed polyester fibers. It is made with woven textile fabrics. The scarecrow has button eyes with straw-like raffia stuffed arms and hair. It wears a fabric hat decorated with artificial autumn leaves and flowers and has dangling legs made up with round wooden balls and plastic buttons along with stuffed feet. Sewn to one arm is a small sign that reads “Welcome.”
The applicable subheading for the scarecrow will be 9503.00.0090, 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.
You state in your letter that the owls, bunny and scarecrow should be classified as dolls and/or other toys. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. This office concurs that the three-dimensional, full-bodied scarecrow will be classified in Chapter 95 as a toy. Since the scarecrow depicts a human likeness dressed in textile garments and is designed to serve as a decoration, classification as a doll is appropriate. However, the owls and bunny do not depict a human likeness and are merely decorative items, not toys. They are neither dolls nor toys principally designed for amusement. Therefore, classification as a toy is precluded.
You cite New York Ruling Letter N232984, dated September 25, 2012, in which a scarecrow shelf sitter was classified in subheading 6307.90.9889. We now believe this to be incorrect and we shall have it corrected.
You also mention in your letter that some of the items will be sold during specific holidays. The owl called Lovely includes a heart-shape in the front; this design is a generic heart that is a ubiquitous symbol of affection and romance that is not limited to a specific occasion. The Patriotic owl, while dressed in red, white and blue with stars, is not limited for sale only during Independence Day. The owl can be displayed anytime as a symbol used by patriotic persons. Bunny, while carrying a flower, is not a recognized festive motif intrinsically linked to Easter use only. Similarly, the scarecrow is not linked to a festive motif but rather is an item for the Fall season.
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/.
The samples will be returned as 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division