The tariff classification of a Turkey and Scarecrow Decoration from China

NY G89957 May 9, 2001 CLA-2-95:RR:NC:SP:225 G89957 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ken August Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Turkey and Scarecrow Decoration from China Dear Mr. August: In your letter dated April 9, 2001, received in this office on April 13, 2001, you requested a tariff classification ruling. The merchandise consists of two decorative figures for outdoor use. A sample of item number 8251 was submitted for our examination. The product depicts a 36” standing turkey constructed primarily of textile, plastic and wire components. The turkey comes disassembled in three pieces, which include the head, torso and lower body or legs. An interlocking plastic frame construction supports each of the body components. The turkey is “dressed” in a colorful outfit that includes a pilgrim style hat on his head. He wears imitation shoes that are weighted to support the figure in an upright position. The turkey holds a sign in one of his wings that reads “Happy Thanksgiving”. The article is marketed as an outdoor decoration for Thanksgiving. Item number 8250 is similarly constructed, however, this product resembles a scarecrow instead of a turkey. The scarecrow wears a patched outfit with pointed hat. He has straw sticking out from beneath his hat, neck, hands and feet. The scarecrow will hold a sign that reads “Happy Thanksgiving”. A picture of this style was submitted for verification. As both products are purely decorative and display the message “Happy Thanksgiving”, they will qualify as festive articles, provided the goods are bought and sold in conjunction therewith. The applicable subheading for item numbers 8251 and 8250 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division