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NY C83238

February 11, 1998

CLA-2-95:RR:NC:SP:222 C83238


TARIFF NO.: 9505.10.2500

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

RE: The tariff classification of a Santa scarecrow from China.

Dear Ms. O'Beirn:

In your letter dated December 29, 1997, you requested a tariff classification ruling.

The submitted sample is identified as a Christmas Santa-style scarecrow. It is composed of nylon woven fabric filled with polyester fibers. The hands are made of hay. The Santa-style scarecrow is dressed in the traditional red and white suit with a red and white hat that has a sprig of holly leaves and berries on the hat band. Santa is wearing black boots. This item is supported by with a bamboo pole through the middle. Another bamboo pole is fastened to the back of the scarecrow representing the arms. It is held in place with a screw-type bolt. Your letter of inquiry states that this item will be used to decorate the porch area during the Christmas season.

The applicable subheading for the Santa-style scarecrow will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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 Masterson at 212-466-5892.


Robert B. Swierupski

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