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NY D84743

November 24, 1998

CLA-2-95:RR:NC:SP:225 D84743


TARIFF NO.: 9502.10.0060

Ms. Marian Harding Cochran
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of a scarecrow figure from China

Dear Ms. Cochran:

In your letter dated November 11, 1998 you requested a tariff classification ruling for a "5' Scarecrow on a Bamboo Pole."

The scarecrow depicts a human figure with a smiling face, extended arms, a torso and legs. His body is composed of cornhusk and he wears a fabric, patchwork styled, garment with a straw hat. The scarecrow is constructed around a bamboo pole that is intended to be inserted into the ground. It may be used as an outdoor decoration.

The applicable subheading for the "5' Scarecrow on a Bamboo Pole" 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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