The tariff classification of a Harvest Scarecrow plush decoration from China

N295229 April 6, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Harvest Scarecrow plush decoration from China Dear Ms. Aldinger: In your letter dated March 9, 2018, you requested a tariff classification ruling on behalf of Rite Aid Corporation. You submitted a sample of an item called Harvest Figure, Rite Aid item 9042957. The item is a mini plush figurine composed of polyester nonwoven fabric. The torso is stuffed with polyester filling, and the bottom is stuffed with pebbles. The figure stands 9 inches high, and features a whimsical scarecrow face, head and arms. The figure is also wearing a neck scarf and hat. Under the hat and the end of the arms are twists of paper to resemble straw. The figure is intended to sit on a shelf or table to decorate the household during the fall season. You also state that the item will be imported in two styles; a different hat will be the only change between the two styles. The applicable subheading for both styles of Harvest Figure, Rite Aid item 9042957 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. 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 https://hts.usitc.gov/current. The sample will be returned. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division