The tariff classification of a decorative scarecrow from China.

NY J81069 February 11, 2003 CLA-2-63:RR:NC:N3:351 J81069 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Joseph Stinson LissGlobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative scarecrow from China. Dear Mr. Stinson: In your letter dated February 3, 2002, you requested a ruling on tariff classification. You submitted a sample of a scarecrow, approximately 58” tall. It is composed of burlap, corn leaves, styrofoam, and polyester. A bamboo pole gives it support. The textile totals more than 70% of the cost and almost all of the visible components. Your sample will be returned as requested. You suggest in your letter that the correct classification of this item is in subheading 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed…Other.” However, we have determined that it is not marketed as nor intended to be used as a doll; in fact, in a telephone conversation with a member of my staff, you said that it is to be sold as an outdoor decoration for the Fall/Harvest season. The applicable subheading for this product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The general rate of duty will be seven 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division