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NY 810529




June 14, 1995

CLA-2-95:S:N:N7:225 810529

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0020

Ms. Alexandra M. Stoianovici
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: The tariff classification of a straw scarecrow from China

Dear Ms. Stoianovici:

In your letter dated May 17, 1995, you requested a tariff classification ruling.

A sample of the "Halloween Scarecrow With Plastic Pumpkin" was submitted with your inquiry and is being returned as requested. The article measures approximately 17 cm in height and depicts a straw scarecrow on top of a pumpkin. The scarecrow wears a ragged cut shirt and pointed hat. Eyes, nose and mouth are painted on a round head. Straw protrudes from his outstretched arms and below his shirt. The torso of the scarecrow ends at the groin, at which point, the pumpkin is permanently affixed. A jack-o- lantern face is painted on the front of the pumpkin.

Classification is based upon the General Rules of Interpretation. The scarecrow on a pumpkin is considered a composite good for classification purposes. The item will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit considera- tion". The two competing headings are: statuettes and other ornamental articles (of plastics) in 3926.40.0000 and dolls representing only human beings in 9502.10.0020. Since an essential character determination cannot be made, the appropriate subheading for the item will be the doll provision.

The applicable subheading for the "Halloween Scarecrow with Plastic Pumpkin" will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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