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NY F84398

April 6, 2000

CLA-2-95:RR:NC:SP:225 F84398


TARIFF NO.: 9502.10.0010; 9502.10.0060

Mr. Richard A. Rocco
Livingston International, Inc.
27215 Northline Road
Taylor, MI 48180

RE: The tariff classification of scarecrow figures from China

Dear Mr. Rocco:

In your letter dated March 8, 2000, received in this office on March 15, 2000, you requested a tariff classification ruling for Danson Décor, Inc.

Pictures of the articles were submitted with your inquiry. Items H4352 and H4353 represent a male and female stuffed doll, respectively. The male doll resembles a scarecrow with straw jutting out beneath his hat, sleeves and pants. He is dressed in a shirt, pants, jacket and straw hat. The female doll has yarn hair and wears a dress, pants and hat. It is assumed that both dolls are stuffed with traditional stuffing material.

Items H4407 and H4358 depict scarecrow figures made of textile materials and straw. The figures stand on a wooden base and are presumed to be supported by a wooden stick affixed to the base. H4407 represents two styles of scarecrows. Both are dressed in plaid shirts, patched pants and a straw hat. Each article within H4358 is clothed in a solid colored shirt, plaid pants, vest and fabric hat. The base is adorned with artificial pumpkins, harvest fruits and foliage. You have stated that these figures are all stuffed with straw.

Items H4391, H4394, and H4395 are described as dolls on a stick. The articles all portray variations of a scarecrow figure affixed to a wooden stick. We are unable to offer a binding ruling on these items without seeing an actual sample and without a cost breakdown of the component materials for the articles. When this information is available you may resubmit your request to U.S. Customs, Customs Information Exchange, Room 437, New York, NY 10048, attn: Binding Rulings Section.

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 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. Item’s H4352, H4353, H4407 and H4358 would all fall within the realm of the doll provision.

The applicable subheading for items H4352 and H4353, 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.

The applicable subheading for items H4407 and H4358, 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 212-637-7028.


Robert B. Swierupski

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