The tariff classification of a "22 Inch Scarecrow Shelf Sitter Decoration" from China.

NY M80370 February 13, 2006 CLA-2-95:RR:NC:SP:225 M80370 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a “22 Inch Scarecrow Shelf Sitter Decoration” from China. Dear Mr. Stinson: In your letter dated January 29, 2006, you requested a tariff classification ruling. You submitted a sample and a photograph of a “22 Inch Scarecrow Shelf Sitter Decoration” identified as item number 945121, which is being returned per your request. The item consists of a full-bodied 22” scarecrow designed to sit on a shelf. The body of the scarecrow is constructed primarily out of a spongy material and pellets. The hair and hands of the scarecrows are formed out of straw-like material. The scarecrow is dressed in a rustic plaid shirt and a pair of coveralls, and its head is adorned with a textile hat decorated with a sunflower and a dried plant sprig. The scarecrow will be marketed as a seasonal decoration.   Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Therefore, as the “22 Inch Scarecrow Shelf Sitter Decoration” depicts a human likeness (the farmer in the field) dressed in textile garments and is designed to serve as a decoration, it is classifiable within the doll provision. Although you suggest classification under tariff number 9502.10.0010 for “stuffed dolls”, this scarecrow is not filled with shredded textile or other traditional stuffing material. Therefore it would be more appropriate to classify the “22 Inch Scarecrow Shelf Sitter Decoration” under tariff number 9502.10.0060 for dolls that are not stuffed. The applicable subheading for the “22 Inch Scarecrow Shelf Sitter Decoration” identified as item number 945121 will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed…Other." The rate of duty will be Free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division