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NY M80371

February 22, 2006

CLA-2-46:RR:NC:2:230 M80371


TARIFF NO.: 4602.10.0900

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

RE: The tariff classification of a scarecrow table décor with a basket from China

Dear Mr. Stinson:

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

The ruling was requested on Liss Item # 945119, identified as the “HAR 10 in Scarecrow Doll Table Décor.” A sample of one of two styles of the product was submitted, which will be returned to you as you requested. A photograph of both styles was also submitted.

The sample consists of two scarecrows and a basket mounted on a wood particleboard base. The scarecrows are glued in a sitting position and measure 9” high and 6” high. They are composed of polystyrene plastic, textile stuffing and straw, and they are wearing fabric hats and clothes. The basket measures 3” high and 3-1/2” in diameter. It is constructed of interwoven strips of bamboo.

You proposed classification of this product in subheading 9502.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stuffed dolls representing human beings. However, we believe that this product is a composite good consisting of a basket and dolls. The basket in this style is functional. Therefore, the essential character of this product is imparted by the basket. The dolls decorate the basket.

We note, however, that the other style in this product assortment may be different than the sample submitted. Based on the photograph, the other style appears to consist of two scarecrows and a filled cornucopia mounted on a wood base. This ruling, therefore, does not apply to the other style in this assortment.

The applicable subheading for the style represented by the sample consisting of the scarecrows with the basket, Liss Item # 945119, will be 4602.10.0900, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: of vegetable materials; other baskets and bags, whether or not lined; of bamboo, other (than wickerwork). The rate of duty will be 10 percent ad valorem.

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/.

Your inquiry does not provide enough information for us to give a classification ruling on the other style in this product assortment. Your request for a classification ruling should include a sample of this style. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this ruling and all related material.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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