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May 30, 1998

CLA-2-95:CO:CH:D12 C87500

CATEGORY; Classification

TARIFF NO: 9505.90.6000; 9502.10.0060

Mr. David M. Rickert

E. Besler & Company

115 Martin Lane

Elk Grove Village, IL 60007-1309

RE: The tariff classification of harvest windsocks imported from Taiwan but made in China.

Dear Mr. Rickert:

In your letter dated April 16, 1998, you requested a tariff classification ruling in behalf of your client, LTD Commodities Incorporated, for a scarecrow and ghost windsock.

Both items are made of polyester with a shell of nylon

The scarecrow has a stitched grin and cheek patches. Raffia pokes out from under a wired hat, cuffs and patches..

The ghost has a grin, puffy nose, wired peak, sculptured spider, bat and pumpkin. Raffia sticks out from patches.

Both items are approximately 40" tall and have an "O" ring for hanging.

The applicable subheading for the ghost will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles, ....Other: Other". The rate of duty will be free.

The applicable subheading for the scarecrow will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings: Dolls....Other". 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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