The tariff classification of a stuffed scarecrow door draft dodger from China

NY M80369 February 17, 2006 CLA-2-63:RR:NC:N3:351 M80369 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Joseph Stinson Lissglobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a stuffed scarecrow door draft dodger from China Dear Mr. Stinson: In your letter dated January 29, 2006, you requested a tariff classification ruling. The submitted sample is identified as the HAR 22 IN Stuffed Scarecrow Doll Draft Dodger (Liss Item #945124 Mfg. #H643696). The item is a door draft blocker that is in the shape of a scarecrow. It measures approximately 21”W x 13”H and is constructed of 35 percent cotton, 25 percent polyester, 10 percent polyester stuffing, 10 percent paper, 10 percent Styrofoam, and 10 percent other materials. The applicable subheading for the Stuffed Scarecrow Doll Door Draft Dodger will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. You propose that the item be classified under HTSUS subheading 9502.10.0010, which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed…Stuffed.” The item is actually intended to block a draft from under a door. Dolls are decorative or are designed to amuse. This item is a functional item with an amusing motif. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division