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PD B85415

May 15, 1997

CLA-2-95:L:OFO:D22 B85415

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0020; 9503.49.0020

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classifications of ornament/toys from China

Dear Ms. Aldinger:

In your letter dated May 5, 1997, you requested a tariff classification ruling.

You are requesting the tariff classification of toy decorative figures known as "Homespun Scarecrows" and designated as item #971763. Three assorted styles of the item were submitted with your request. The articles are representations of scarecrows with two having identical human faces and one having a pumpkin face. The ornamental figures are approximately eight inches long and are composed of raffia, cotton, terry pile fabric and poly stuffing. Strips of terry pile fabric embody the arms, torso and legs of the toy ornament. The head is adorned with raffia fibers and is stuffed with polyester including the hands and feet. The items have a loop on the back and each will be packaged strapped to a card and enclosed in a polybag.

The pumpkin face scarecrow is a decorative article which is intended to create amusement by its charming and playful appearance. It is considered a toy for classification purposes albeit the main function of the article is to hang as an ornament. The applicable subheading for the pumpkin face ornament/toy will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof: Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof...Toys not having a spring mechanism: Other". The rate of duty will be free.

The applicable subheading for the human face ornament/toys 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

Your item designation number for the articles will have to make a distinction for the pumpkin face scarecrow. This will enable the article to be classified accordingly for entry purposes. 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.

Sincerely,

Leticia Moran
Port Director

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