HQ 084354: Classification of Scarecrows

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084354

                                   August 15, 1985

          CLA-2 CO:R:C:G  084354 SS; 839711 NY

          CATEGORY:  Classification

          TARIFF NO.: 9502.10.2000

          Mr. Bernard D. Liberati
          General Manager
          Morris Friedman & Co.
          320 Walnut Street
          Philadelphia, PA  19106-3883

          RE:  Classification of Scarecrows

          Dear Mr. Liberati:

               This letter is in response to your request of April 9, 1989,
          addressed to our New York office on behalf of Attick's Inc.,
          concerning a tariff classification of a stuffed scarecrow from
          China, Thailand or Taiwan, under the Harmonized Tariff Schedule
          of the United States.

          FACTS:

               The scarecrow under consideration is approximately 29 inches
          tall including the wooden base on which it is mounted.  It has a
          hard cloth head with fabric eyes, nose, mouth and cheeks.  The
          head is covered with a hat and straw hair.  The scarecrow has a
          stuffed torso from the neck to the groin, and unstuffed legs with
          straw feet and straw arms.  It is dressed in a coverall and
          shirt.  It is stated that the stuffing material consists of
          vegetable fibre.  Accompanying the scarecrow is a 24-inch stick
          which is to be held in its hand.

          ISSUE:

               What is the proper tariff classification for a scarecrow?

          LAW AND ANALYSIS:

               Classification under the HTSUS is governed by the General
          Rules of Interpretation (GRI).  GRI 1 provides that
          classification is determined first in accordance with the terms
          of the headings and any relative Section or Chapter notes.
















                                        - 2 -

               Heading 9502, HTSUS, provides for dolls representing only
          human beings.  The Explanatory Notes to 9502, which represent the
          official interpretation of the HTSUS at the international level,
          state in pertinent part:

               The heading includes not only dolls designed for the
               amusement of children, but also dolls intended for
               decorative purposes (e.g., boudoir dolls, mascot dolls), or
               for use in Punch and Judy or marionette shows, or those of a
               caricature type.

               The merchandise in the instant case is a scarecrow.  The
          Random House Dictionary of the English Language, Unabridged
          (1973), defines a scarecrow as follows:

               1. an object, usually a figure of a man in old clothes set
               up to frighten crows or other birds away from crops.  2. a
               person in ragged clothes. 3. anything terrifying but not
               really dangerous. 4. an extremely thin person.

               Accordingly, since the scarecrow is a human representation,
          and is specifically described in heading 9502, which provides for
          dolls representing only human beings, the subject merchandise is
          properly classifiable under this heading.

          HOLDING:

               The scarecrow under consideration is properly classifiable
          as a doll, whether or not clothed: stuffed, under subheading
          9502.10.2000, HTSUS, dutiable at a rate of 12 percent ad valorem,
          which has been temporarily suspended under subheading 9902.95.01,
          HTSUS.

                                            Sincerely,




                                            John Durant, Director
                                            Commercial Rulings Division
















          singh library 084354
          6cc: Area Director, New York Seaport
          SSingh:jaj:8/3/89