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NY L89363

December 19, 2005

CLA-2-95:RR:NC:SP:225 L89363


TARIFF NO.: 9502.10.0010

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “60 Inch Skinny Scarecrow” from China.

Dear Ms. Aldinger:

In your letter dated December 8, 2005, you requested a tariff classification ruling.

You submitted a sample of a “60 Inch Skinny Scarecrow” identified as item number 944681, which is being returned as requested. The item is a scarecrow that will be imported in three styles, with the only difference in them being the type of clothing worn by the scarecrow (denim overalls, vest and regular overalls, respectively). The three-dimensional scarecrow measures approximately 60 inches in height, with a human-looking face. The scarecrow is made of 60% cotton polyester, 10% bamboo, 10% polystyrene, 10% palm leaves, 5% cornhusk and 5% paper, and will be used as an outdoor decoration.

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.

The applicable subheading for the “60 Inch Skinny Scarecrow” identified as item number 944681. 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: Dolls, whether or not dressedStuffed.” 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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