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NY K85549




May 3, 2004
CLA-2-95:RR:NC:SP:225 K85549

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060

Ms. Joanne Harmon
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a scarecrow assortment from China.

Dear Ms. Harmon:

In your letter dated April 26, 2004, you requested a tariff classification ruling.

You submitted samples of a “Standing Fabric Harvest Scarecrow” assortment identified as style number 50631. The assortment consists of 3 designs of fabric scarecrows that measure approximately 19 inches in height with weighted soles on their shoes that allows them to stand upright. The first design depicts a scarecrow with straw hair and wearing a triangular brown burlap hat decorated with sunflowers and brown and red leaves. The scarecrow is dressed in an orange shirt, blue coveralls with knee patches, and red shoes. Straw is visible around the wrists and ankles. The scarecrow holds a wooden birdhouse in the right hand and a broom, corn and a pumpkin in the right hand. The broom is decorated with a crow.

The second design depicts a scarecrow with straw hair and wearing a triangular brown plaid burlap hat decorated with sunflower seeds and brown leaves. The scarecrow’s torso is covered in red textile material partially covered by a brown kerchief around the throat and a red green vest. The scarecrow is dressed in blue pants with rolled-up cuffs and brown shoes. Straw is visible around the wrists and ankles. The scarecrow holds a shovel in the right hand and a cornucopia basket in the left hand.

The third design depicts a scarecrow with straw hair and wearing a triangular green burlap hat with straw protruding from its end and decorated with red and yellow leaves. The scarecrow is dressed in an orange vest with blue sleeves, green pants with a knee patch and brown shoes. Straw is visible around the wrists and ankles. The scarecrow holds a watering can in the right hand and holds an ear of corn, leaves, and a stick with a “Welcome” sign in the right hand.

Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Therefore, as the full-bodied scarecrow depicts a human likeness (the farmer in the field) dressed in textile garments and is designed to serve as a decoration, it is classifiable within the doll provision.

Your samples are being returned as requested.

The applicable subheading for the “Standing Fabric Harvest Scarecrow” assortment identified as style number 50631 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 dressedOther.” 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).

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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