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 > 2003 NY Rulings > NY J85724 - NY J85765 > NY J85749

Previous Ruling Next Ruling
NY J85749

June 17, 2003

CLA-2-95:RR:NC:SP:225 J85749


TARIFF NO.: 9502.10.0060

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

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

Dear Ms. Richardson:

In your letter dated June 10, 2003, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

You submitted a sample of a “Fiber Optic Scarecrow” identified as style number F412841 - PP #257601. The “Fiber Optic Scarecrow” is a full-bodied scarecrow that measures approximately 28 inches in height and 5 inches in thickness, with a hard foam head, a smiling face, a torso made of plastic frame, and hair, hands, and feet made of straw. The scarecrow is wearing a funnel shaped burlap hat decorated with a yellow and orange leaf, an orange ear of corn and fruit. The scarecrow is dressed in a three-button textile shirt, plaid pants with a twine belt, and holds a cornucopia basket in the right hand. Inside the scarecrow is a battery case (batteries not included) that is activated via an on/off switch located on the seat of the scarecrow’s pants. When activated, fiber optics located in the scarecrow’s hair, hands, feet, and inside the cornucopia basket change colors. This scarecrow is a decorative representation of the farmer in the field and will be classified as a doll.

The applicable subheading for the “Fiber Optic Scarecrow” identified as style number F412841 - PP #257601 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.

We are unable to rule at this time on the “Fiber Optic Angel” identified as style number F282681- PP #263262. Please supply a material component breakdown for this item, and a value breakdown for each of those components. When this information is available please resubmit the requested information with the sample.

Your samples are being returned as requested.

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

Previous Ruling Next Ruling

See also: