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NY J81124

February 14, 2003

CLA-2-95:RR:NC:SP:225 J81124


TARIFF NO.: 9502.10.0060

Mr. Danny Gabriel
Import/Export Manager
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a “Fiber Optic Scarecrow” from China.

Dear Mr. Gabriel:

In your letter dated February 7, 2003, you requested a tariff classification ruling.

The submitted sample, PP #257601, “Fiber Optic Scarecrow”, is a scarecrow figure measuring approximately 30” in height and constructed out of straw and attired in cotton shirt and pants. The straw is used to form the hair, hands, and feet, with a belt made of twine. The torso is hard and not stuffed. The burlap-like triangular shaped hat is decorated with an artificial orange leaf and a small artificial ear of corn, pumpkin, and grapes. Underneath the scarecrow’s right arm is a basket filled with artificial leaves, two ears of corn, a gourd, a pumpkin, and grapes. Fiber optics intertwined throughout the scarecrow causes the item to light up and change colors when the attached electrical adapter is plugged in.

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 scarecrow depicts a human likeness and is designed to serve as a decoration, it is classifiable within the doll provision.

Your sample is being returned upon your request.

The applicable subheading for PP #257601, “Fiber Optic Scarecrow”, 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: Dolls, whether or not dressedOther.” 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 Wong at 646-733-3026.


Robert B. Swierupski

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