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NY M80396

February 13, 2006

CLA-2-95:RR:NC:SP:225 M80396


TARIFF NO.: 9502.10.0060

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

RE: The tariff classification of a “42 Inch Scarecrow Doll Vignettes” 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 a “42 Inch Scarecrow Doll Vignettes” identified as item number 944587, which is being returned per your request. The item consists of a full-bodied 42” scarecrow sitting on a straw-covered rectangular Styrofoam block that measures approximately 16” in height x 12” in width x 24” in length. The body of the scarecrow is constructed primarily out of a spongy material covered with textile. The hair and hands of the scarecrows are formed out of straw-like material. The scarecrow has a multi-colored kerchief around its neck and is dressed in a vest imprinted with images of pumpkins, sunflowers and corn and a pair of burgundy burlap-like pants. The scarecrow’s head is adorned with a textile hat decorated with a pumpkin and a maple leaf. The scarecrow has his right arm around a wooden sign marked “Welcome.” Placed next to the scarecrow on the straw-covered block are pumpkins and a squash filled with spongy material covered with brown and red textile, a pinecone and assorted artificial fall foliage and berries. The “42 Inch Scarecrow Doll Vignettes” 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 “42 Inch Scarecrow Doll Vignettes” 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.

Although you suggest classification under tariff number 9502.10.0010 for “stuffed dolls”, this scarecrow is not filled with shredded textile or other traditional stuffing material. Therefore it would be more appropriate to classify the “42 Inch Scarecrow Doll Vignettes” under tariff number 9502.10.0060 for dolls that are not stuffed.

The applicable subheading for the “42 Inch Scarecrow Doll Vignettes” identified as item number 944587will 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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