CLA-2-95:RR:NC:SP:225 G88487
Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901
RE: The tariff classification of a scarecrow figure from China
Dear Ms. Wierbicki:
In your letter dated March 16, 2001, you requested a tariff classification ruling on behalf of your client Avon products, Inc.
The submitted sample is one of three styles of “Halloween Dangle Figures”, assortment #PP219520. This letter addresses the classification of a “Scarecrow” - FSC 63793-1, from the assortment. The item is a three-dimensional figure whose head and torso are made of polystone material. The arms and legs are stuffed with polyfill fabric. The figure measures approximately 9 inches in height but is incapable of standing upright. Instead, the item is designed to sit on the edge of a shelf or similar article that allows the figure’s legs to dangle. The scarecrow is wearing an orange shirt, green vest, blue pants and straw hat. His hands, feet and hair are constructed out of straw. A black crow is glued to the figure’s shirtsleeve.
You have suggested classification of the scarecrow as a doll. This office would agree.
The figure represents a full-bodied likeness to the human anatomy and serves as a decoration. These features contribute to classification within the doll provision. Your sample is being returned as requested
The applicable subheading for the “Scarecrow” - FSC 63793-1 will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed: other. The rate of duty will be free.
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 Alice J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division