CLA-2-95:RR:NC:SP:225 H84050
Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309
RE: The tariff classification of a scarecrow and a turkey decoration from China
Dear Ms. Dorfman:
In your letter dated July 16, 2001 you requested a tariff classification ruling on behalf of LTD Commodities Incorporated.
The samples submitted are described as “Standing Harvest Figures”. The two styles in this collection are a Scarecrow – code CRW and Turkey – code TRK. The Scarecrow stands 20 ½” high on a wooden base. The body of the scarecrow is formed out of wood, wire, textile material and straw. His head, arms and legs are partially stuffed and straw is used to simulate his hair and hands. The figure wears a fabric shirt, denim overalls, an orange bandana and a burlap hat. He carries a small birdhouse in one of his out stretched arms. Straw is spread out over the base on which he stands and a pumpkin with a smiling face is situated beside his foot.
The scarecrow is full-bodied and intended to resemble a human likeness. Since it is designed for use as a decoration, the figure is classifiable within the doll provision.
The Turkey is composed of wood, textile material and wire. The figure stands 21 ½” high and holds a wooden sign painted with the words “Happy Harvest”. He wears a brown shirt and blue patched shorts. An orange bandana is tied around his neck and he wears a pilgrim style hat on his head. His tail is configured out of layers of stuffed fabric sewn together to form a fanned look.
We find that the turkey is designed and marketed in a manner, that satisfies all the requirements for the festive article provision. Note that the turkey figure is the symbol that associates this article’s use with Thanksgiving. The sign “Happy Harvest” bears no significance to our determination. Your samples are being returned as requested.
The applicable subheading for the “Standing Harvest Figure” depicting a Scarecrow – code CRW, will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed: other. The rate of duty will be free.
The applicable subheading for the “Standing Harvest Figure” depicting a Turkey – code TRK, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.
At this time articles classified in HTS 9502.10.0060 and 9505.90.6000 are not subject to quota restraints or visa requirements.
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 Alice J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division