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NY N025907




May 2, 2008

CLA-2-39:OT:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Andy S. Wood
Family Dollar Services, Inc.
10401 Monroe Road
Matthews, NC 28105

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

Dear Mr. Wood:

In your letter dated April 4, 2008, you requested a tariff classification ruling.

A sample was provided with your letter. The stuffable scarecrow (#E423RC/144DI) consists of 6 bags composed of plastic sheeting. The bags are printed and shaped so that when stuffed with crumpled paper or leaves and joined together they form a 6-foot tall scarecrow. One bag forms the head, one forms the torso, two form the legs and two form the arms. Twist ties are included to seal the ends of each bag. The instructions recommend attaching the components together either by stapling or by using the wire in the twist ties. The scarecrow is intended for use as a yard or home decoration.

You describe the product as a Halloween decoration and suggest classification in heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS) as a festive article. You cite NY Rulings I89870 and I88337 to support this position. The products of NY I89870 were scary faces used to create an eerie environment for Halloween. The products of NY I88337 were printed with jack-o’-lantern faces, which are traditionally associated with the Halloween holiday. The instant scarecrow, unlike the products of those rulings, is not limited to any particular holiday.

As you requested, the sample will be returned.

The applicable subheading for the stuffable scarecrow will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 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/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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