The tariff classification of decorative scarecrows from China

N154895 March 28, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Denni Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of decorative scarecrows from China Dear Mr. Awana: In your letter dated March 3, 2011, you requested a tariff classification ruling on behalf of your client, Prima Creations Inc., of Yorba Linda, Cal. You submitted five samples of scarecrows, all of which are made of and decorated with textile fabric and stuffed with textile fibers. Style #H11137 “Stuffed Scarecrow Sitter” is approximately 20” tall; style #H11362 “Scarecrow with Beaded Legs” is approximately 16-1/2” tall with wooden beads and buttons for legs. Two scarecrows are both listed as style# H42568 “Harvest Stuffed Scarecrow”; they measure approximately 8” and are in a seated position holding either a leaf or sunflower. Scarecrow style#H38426K K/D “Disposable Scarecrow” contains corn leaves, and Styrofoam, and a bamboo pole gives it support. The applicable subheading for the textile Autumn Season Scarecrows as described above 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. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your samples are being returned to you. 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