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NY C83178

January 27, 1998

CLA-2-95:RR:NC:SP:225 C83178


TARIFF NO.: 9502.10.0060

Ms. Lynn O'Beirn
Four Star International Trading Company
3330 East 79th Street
Cleveland, Ohio 44127

RE: The tariff classification of a scarecrow figure from China

Dear Ms. O'Beirn:

In your letter dated December 29, 1997, received in this office on January 8, 1998, you requested a tariff classification ruling.

A sample of the "Mini Witch Style Scarecrow" was submitted for our review. The article measures approximately 43 inches in height and is composed of nylon, foam, hay and wood. The scarecrow is formed out of a wooden cross structure with a stake for securing in the ground. Foam is wrapped around both wooden pieces giving fullness to the body. Nylon material is used as clothing and is stuffed with foam to form the head, hands and feet of the figure. The witch is depicted as having a green face with a long pointed nose and green hands. Strips of long yellow fabric are used to portray hair. The figure wears a black witch's hat, black cape, purple dress, black pants, and pointy black shoes. Strands of hay protrude from her wrists and clothing.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. Heading 9502, HTSUSA, provides for "dolls representing only human beings and parts and accessories thereof." The Explanatory Notes to heading 9502 indicate that the heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g., boudoir dolls, mascot dolls), or for use in Punch and Judy or marionette shows, or those of a caricature type. As the full bodied scarecrow depicts that of a human figure and is designed for use as an outdoor decoration it will be classifiable within the doll provision.

The applicable subheading for the "Mini Witch Style Scarecrow" 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: 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 212-466-5538.


Robert B. Swierupski

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