The tariff classification of decorative scarecrows from China

N257228 October 3, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Peggy O’Brien Amscan, Incorporated 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of decorative scarecrows from China Dear Ms. O’Brien: In your letter dated September 10, 2014, you requested a tariff classification ruling. You have submitted a sample of a decorative household item you call the Scarecrow Ladder, item number 860050. It contains three textile scarecrow heads on a length of wooden ladder. Each scarecrow head has a Styrofoam shape covered with textile fabric faces, hats, and bowties. They also feature polyester fiber-stuffed arms along with straw-like paper hair. The scarecrow heads are glued to a rung on a wooden ladder that measures 20”H x 8” W. The scarecrow ladder will be marketed as a seasonal decoration and may be hung in the home. The applicable subheading for the Scarecrow Ladder, item number 860050, 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 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 mitchel.s.bayer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division