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C86888

June 4,1998

CLA-2-95:CO:CH:D12 C86888

CATEGORY; Classification

TARIFF NO: 9502.10.0010

Mr. David M. Rickert

E. Besler & Company

115 Martin Lane

Elk Grove Village, IL 60007-1309

RE: The tariff classification of "Patches The Friendly Scarecrow" imported from China.

Dear Mr. Rickert:

In your letter dated May 7, 1998, you requested a tariff classification ruling in behalf of your client, LTD Commodities Incorporated, for a scarecrow .

The scarecrow is approximately two (2)feet tall and is available in red and blue. The scarecrow wears classic denim overalls and hat. It has a cotton country plaid shirt and floral necktie. The scarecrow is made of polyester fiberfill and is detailed with sewn-on buttons, yarn shoelaces and a sunflower on the brim of its' hat.

The merchandise will be cleared through the port of Chicago.

Your samples are being returned under separate cover.

The applicable subheading for the scarecrow will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings: Dolls....Stuffed". The rate of duty will be free.

Quota is not applicable to the subject merchandise.

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,


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