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NY A82395

April 30, 1996

CLA-2-95:RR:NC:FC: 225 A82395


TARIFF NO.: 9502.10.0040

Ms. Cheryl Robbins
Fritz Companies, Inc.
Logan Office Center, Harborside Drive
Logan International Airport
East Boston, MA 02128

RE: The tariff classification of a scarecrow from the Philippines

Dear Ms. Robbins:

In your letter dated April 9, 1996, you requested a tariff classification ruling on behalf of your client Ames Department Stores, Inc.

A sample of a scarecrow accompanied your inquiry and is being returned as requested. The scarecrow measures approximately 60 inches in height. Constructed around a bamboo pole, the figure's head and torso are stuffed with newspaper and covered by jute material. A smiling face is painted directly on the fabric of the head. Straw is used to form the hair and arms.

The applicable subheading for the scarecrow figure will be 9502.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: 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 212-466-5538.


Roger J. Silvestri

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