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NY B84510

May 1, 1997

CLA-2:RR:NC:SP:225 B84510


TARIFF NO.: 9502.10.0040

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a scarecrow from the Philippines

Dear Mr. Liberati:

In your letter dated April 11, 1997 you requested a tariff classification ruling on behalf of your client Don Wasserman International.

The submitted item #CEBU 5/3 is a "Halloween Scarecrow Decoration" which stands approximately 40 inches in height. The body is constructed around a pole which may be inserted in the ground to hold the figure upright. The scarecrow's head and torso are fashioned out of jute material that is stuffed with straw. His hair, as well as his extemities, are all depicted with straw. A smiling expression is painted on his face and a straw hat is stitched to the top of his head. The figure resembles a human being in appearance.

The applicable subheading for item #CEBU 5/3, "Halloween Scarecrow Decoration", 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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