More than likely they are not. Unless your son has a profitable bona fide business (e.g., raising and selling livestock as part of a 4-H project), the expenses for his 4-H project are probably considered "hobby" expenses for tax purposes and would not be deductible. Consult with a tax adviser for specifics related to your situation.
If, as a parent of a 4-H'er, you've become a volunteer leader, you may be able to deduct certain expenses as a volunteer. See IRS Publication 17 for details: www.irs.gov/pub/irs-pdf/p17.pdf.
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