The tariff classification of a decorative scarecrow from China

N058777 May 1, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Una Gauthier Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative scarecrow from China Dear Ms. Gauthier: In your letter dated April 20, 2009, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy. The submitted sample (item 695770) is called a “scarecrow on a wagon-like trolley.” The scarecrow is full bodied with a textile head, hands, feet and clothing. The torso is foam, the legs are stuffed polyester, and the arms are a metal wire. The body is covered by a textile jumper dress, blouse and hat. The wagon is made of wood with four metal wheels. The scarecrow is seated on the front seat of the wagon. In the seated position, the scarecrow is approximately 12” tall; the overall height of the item is approximately 17” and the length is approximately 13”. The scarecrow is holding a cornucopia basket filled with artificial fruit and foliage. The back of the wagon is filled with textile leaves and flowers, and painted polyurethane foam pumpkins and gourds, and plastic berries. The applicable subheading for item 695770, scarecrow on a wagon-like trolley, 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% ad valorem. You state that a second style has a scarecrow wearing overalls and holding a wooden birdhouse. We did not receive a sample of this item; if you wish to receive a classification ruling on it, you must send a sample with your request. 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/. The sample will be returned as requested. 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