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June 4,1998

CLA-2-95:CO:CH:D12 C86891

CATEGORY; Classification

TARIFF NO: 9502.10.0010

Mr. David M. Rickert

E. Besler & Company

115 Martin Lane

Elk Grove Village, IL 60007-1309

RE: The tariff classification of a two foot standing scarecrow imported from Taiwan.

Dear Mr. Rickert:

In your letter dated May 5, 1998, you requested a tariff classification ruling in behalf of your client, LTD Commodities Incorporated, for a scarecrow .

The scarecrow is approximately two (2)feet tall. The item (SAC 42194) has a 100% cotton shell and clothing. The stuffings is also of cotton. It has a wood insert in the body which enables it to stand. The facial features are painted. Raffia extends from his straw hat, neck, hands and ankles. He is carrying a wicker basket which enables one to fill it with candy corn, at.

The merchandise will be cleared through the port of Chicago.

The applicable subheading for the scarecrow will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings: Dolls....Stuffed". The rate of duty will be free.

Quota is not applicable to the subject merchandise.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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