The tariff classification of a decorative scarecrow doll from China

N314323 September 24, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Mr. Thibault Richard Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore, 339263 Republic of Singapore RE: The tariff classification of a decorative scarecrow doll from China Dear Mr. Richard: In your letter submitted August 31, 2020, you requested a tariff classification ruling. A photograph and description of the “Harvest Tabletop Scarecrow,” Style # 1337, was received with your inquiry. The item is a decorative scarecrow which stands 20 inches in height, 13 inches in width and 1 ½ inches in depth. The scarecrow has a face, torso, arms and legs and is composed chiefly of polyester textile fabric, with a jute rope belt, bowtie, and hat. The hat and feet are trimmed with faux straw. Since the three-dimensional, full-bodied scarecrow depicts a human likeness and, furthermore, since dolls can be designed to serve as decorative items, classification of the “Harvest Tabletop Scarecrow” as a doll is appropriate. The applicable subheading for the “Harvest Tabletop Scarecrow” will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division