The tariff classification of a life size scarecrow from China

NY B85793 June 10, 1997 CLA-2:RR:NC:SP:225 B85793 CATEGORY: Classification TARIFF NO.: 9502.10.0040 Mr. Ray Driskill DJS International Services, Inc. P.O. Box 612785 DFW Airport, Texas 75261 RE: The tariff classification of a life size scarecrow from China Dear Mr. Driskill: In your undated letter, received in this office on May 22, 1997, you requested a tariff classification ruling on behalf of Gemmy Industries. The submitted sample is a "Life Size Scarecrow", item #23280. Upon assembly, the scarecrow measures approximately 155 cm (5 foot, 2 inches) in height. The figure is constructed out of jute material and straw. He has the appearance of wearing blue patchwork overalls, a buttoned tan shirt, orange bow tie and a blue hat. A smiling face is painted directly on the fabric of his head. Straw is used as hair and juts out from the ends of his sleeves and pants. A wooden pole runs through the center of the body and extends below his legs to enable insertion of the scarecrow into the ground. The applicable subheading for the "Life Size Scarecrow", item #23280, will be 9502.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: other. The rate of duty will be free. 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 J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division