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NY B85889

June 12, 1997

CLA-2:RR:NC:SP:225 B85889


TARIFF NO.: 9502.10.0040

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a scarecrow from China

Dear Ms. Aldinger:

In your letter dated May 5, 1997, received in this office on May 21, 1997, you requested a tariff classification ruling.

The submitted sample is known as a "Harvest Scarecrow", item #972111. The figure stands on a round wooden base and measures approximately 63 cm in height. It is composed of linen, t/c fabric, poly stuffing, raffia and wood. This figure will be available in two styles: one depicts a boy and the other a girl. Both will be similarly constructed in that they will be portrayed wearing patchwork pants, print shirts and a floppy hat. The bodies will be lightly filled with poly fiber stuffing material. The torso consists of a wooden board wrapped in the poly fiber material. Raffia is used as hair and also protrudes out from the ends of the scarecrow's sleeves and pants. The article is designed for decorative use at Halloween.

Although lightly stuffed, the construction of this figure is such that the stuffing material does not provide the form, shape, and feel of the torso. Rather the form and feel are imparted by the wooden board which precludes classification in the stuffed provision.

The applicable subheading for the "Harvest Scarecrow", item #972111, 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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