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NY M80298

February 9, 2006

CLA-2-95:RR:NC:SP:225 M80298


TARIFF NO.: 9502.10.0060

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of “Three Skinny Scarecrows on a Swing” from China.

Dear Mr. Stinson:

In your letter dated January 29, 2006, you requested a tariff classification ruling.

You submitted a sample and a photograph of “Three Skinny Scarecrows on a Swing” identified as item number 944684, which is being returned per your request. The item consists of three 24” full-bodied scarecrows seated on a wooden swing that has a rope for hanging. The bodies of the scarecrows are constructed primarily out of mountain reed and raffia covered with fabric. The hair and hands of the scarecrows are formed out of straw-like material. All of the figures are adorned with a textile hat decorated with a sunflower, and dressed in a three-button sweater and a pair of striped pants. The scarecrows will be marketed as a seasonal decoration.

  Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Therefore, as the “Three Skinny Scarecrows on a Swing” depict human likenesses (the farmer in the field) dressed in textile garments and is designed to serve as a decoration, it is classifiable within the doll provision.

Although you suggest classification under tariff number 9502.10.0010 for “stuffed dolls”, these scarecrows are not filled with shredded textile or other traditional stuffing material. Therefore it would be more appropriate to classify the “Three Skinny Scarecrows on a Swing” under tariff number 9502.10.0060 for dolls that are not stuffed.

The applicable subheading for the “Three Skinny Scarecrows on a Swing” identified as item number 944684 will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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