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April 26, 1999

CLA-2-95:RR:NC:SP:225 D89919


TARIFF NO.: 9502.10.0010

Mr. William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of scarecrow figures from China

Dear Mr. Vollmerhausen:

In your letter dated March 25, 1999, received in this office on March 30, 1999, you requested a tariff classification ruling.

Code number 64-23-76 identifies an assortment (designs #1, #2, #3, #4, #5 and #6) of scarecrow figures measuring 25 ½” in height. The figures, for which you have submitted samples, are constructed out of textile materials, raffia straw, and polyester stuffing. The straw is used to form the hair, arms, and legs. Polyester fibers are used to stuff the head and torso which is covered by fabric clothing. The item is considered stuffed for tariff purposes. Each scarecrow is affixed to a wooden base and holds a wood sign displaying a printed greeting such as “Happy Harvest,” “Autumn Greetings” or “Welcome.” The base is decorated by artificial fruits and foliage.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . "

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. Heading 9502, HTSUSA, provides for "dolls representing only human beings and parts and accessories thereof." The Explanatory Notes to heading 9502 indicate that the heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g., boudoir dolls, mascot dolls), or for use in Punch and Judy or marionette shows, or those of a caricature type. As the full-bodied scarecrows depict a human likeness and are designed to serve as a decoration, they are classifiable within the doll provision.

The applicable subheading for the scarecrows, designs #1, #2, #3, #4, #5, and #6, 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 regard-ing the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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