United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E81053 - NY E81104 > NY E81100

Previous Ruling Next Ruling

PD E81100

May 11, 1999

CLA-2-95:CO:CH:D12 E81100


TARIFF NO.: 9502.10.0010

Lorianne Aldinger
Import Manager
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011

RE: The tariff classification of Homespun Scarecrows in Metal Cans.

Dear Ms. Aldinger:

In your letter dated April 19, 1999, you requested a tariff classification ruling for two styles of 5" homespun scarecrows in a metal can.

The submitted samples are 7" Harvest decorations. (Item #990980). One style is in a watering can and the other is in a cup/tub. The item is composed of fabric (40%), polyester stuffing (25%), metal (20%) and wood (15%). The scarecrow in the watering can is holding a sign stating Sunflowers 4 sale 5 Cents while the scarecrow in the cup/tub has a sign reading Pumpkins 4 Sale 5 Cents. The essential character is imparted by the scarecrow doll.

The merchandise is made in China and will be imported through various ports.

Your samples are being returned under separate cover.

The applicable subheading for the two items will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings....Dolls, whether or not dressed.......Stuffed. The rate of duty will be free.

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.


Anita Terry-McDonald
Port Director

Previous Ruling Next Ruling

See also: