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NY M80373




February 13, 2006

CLA-2-95:RR:NC:SP:225 M80373

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a “12 Inch Scarecrow Doll Friends Table Decoration” from China.

Dear Mr. Stinson:

In your letter dated January 29, 2006, you requested a tariff classification ruling.

You submitted a sample and a photograph of a “12 Inch Scarecrow Doll Friends Table Decoration” identified as item number 945120, which is being returned per your request. The item consists of three 12” full-bodied scarecrows seated on a rectangular Styrofoam block that measures approximately 4-1/2” in height x 3-1/2” in width x 7” in length and is covered with straw-like material. The bodies of the scarecrows are filled with polyester stuffing covered with fabric. The hair and hands of the scarecrows are formed out of straw-like material. The three figures are dressed in rustic plaid shirts and overalls. Two of the figures are adorned with a textile hat decorated with a sunflower while the third figure wears a hat decorated with a square patch. The item will be marketed as a seasonal table decoration.

  Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. Therefore, as the “12 Inch Scarecrow Doll Friends Table Decoration” depicts human likenesses (the farmer in the field) dressed in textile garments and is designed to serve as a decoration, it is classifiable within the doll provision.

The applicable subheading for the “12 Inch Scarecrow Doll Friends Table Decoration” identified as item number 945120 will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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