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NY C86299

April 29, 1998

CLA-2-95:RR:NC:SP:225 C86299


TARIFF NO.: 9502.10.0010

Ms. Kimberly Fathauer
A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of a scarecrow in a wreath from China

Dear Ms. Fathauer:

In your letter dated March 24, 1998, received in this office on April 3, 1998, you requested a tariff classification ruling on behalf of Consolidated Stores Corp.

The product under consideration is called a "Grapevine Wreath With Doll" item #SF840A. The article consists of a stuffed scarecrow figure sitting inside a grapevine wreath. The wreath is decorated with silk flowers and two signs that read "Share The Harvest" and "Pumpkins For Sale." The scarecrow is a full bodied figure permanently affixed to the wreath. It has a torso stuffed with cotton and straw, straw hair and straw protruding from its limbs. The scarecrow is dressed in cotton overalls and a plaid shirt.

This office considers the doll in wreath decoration a composite good under GRI 3(b), with the essential character imparted by the doll figure. Your sample is being returned as requested.

The applicable subheading for the "Grapevine Wreath With Doll", item #SF840A, will be 9502.10.0010, 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: stuffed. 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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