The tariff classification of a scarecrow head floral accessory from Taiwan

NY A86824 September 6, 1996 CLA-2-63:RR:NC:TP:352 A86824 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Darrell Sekin Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, Texas 75261 RE: The tariff classification of a scarecrow head floral accessory from Taiwan Dear Mr. Sekin: In your letter dated August 13,1996 you requested a tariff classification ruling on behalf of your client RAZ Imports, Incorporated. You have submitted two samples of scarecrow heads in different colors. The scarecrow head is a circular piece of styrofoam covered with a textile fabric which has a face painted on it. Attached to the head is hair, a hat and a piece of a shirt made predominantly of textile materials as well. The head is mounted on a wooden pole approximately 12 inches in length. In a phone conversation you indicated that the head is used in floral arrangements or wreathes. The applicable subheading for the scarecrow head floral accessory will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: other: other: other. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division