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NY K85530

May 3, 2004
CLA-2-95:RR:NC:SP:225 K85530


TARIFF NO.: 9502.10.0060

Ms. Joanne Harmon
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a scarecrow assortment from China.

Dear Ms. Harmon:

In your letter dated April 26, 2004, you requested a tariff classification ruling.

You submitted samples of a 16” Standing Scarecrow assortment identified as item number 270419. The three scarecrows measure approximately 16 inches in height and are dressed in rustic fabric clothing over bendable frames that allows the scarecrows to be positioned in different poses. Each scarecrow has twine-like hair and a round, weighted base that allows the scarecrow to stand upright.

The first design depicts a scarecrow wearing a red triangular burlap hat, denim neck kerchief, green and brown plaid shirt, and red coveralls. The scarecrow is carrying a wooden sign with the words “Autumn Fair.”

The second design depicts a scarecrow with a denim-covered lower trunk and wearing a green triangular burlap hat, orange bow tie, red and brown plaid shirt, and a green vest. The scarecrow is carrying a wooden sign with the words “Pumpkin Patch.”

The third design depicts a scarecrow with a green burlap-covered lower trunk and wearing a brown triangular burlap hat, red bow tie, brown and blue plaid shirt, and a brown shirt. The scarecrow is carrying a wooden sign with the words “Happy Harvest.”

Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Therefore, as the full-bodied scarecrow depicts a human likeness (the farmer in the field) dressed in textile garments and is designed to serve as a decoration, it is classifiable within the doll provision.

Your samples are being returned as requested.

The applicable subheading for the 16” Standing Scarecrow assortment 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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