The tariff classification of a poly resin Santa figure from China or Hong Kong..

NY 804238 December 7, 1994 CLA-2-95:S:N:N6:343 804238 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Trish Bender Wholesale Supply Company, Inc. P.O. Box 24000 Nashville, TN 37202 RE: The tariff classification of a poly resin Santa figure from China or Hong Kong.. Dear Ms. Bender: In your letter dated November 11, 1994, you requested a tariff classification ruling. You have submitted a sample of an item you call a poly-resin Santa, item # 9127R. The figure or grouping of figures is 8" high and 8" in diameter. It depicts Santa sleeping in a chair listening to a phonograph. Santa's hat is hanging on one side of the chair. There is a cat sitting on Santa's knee and a dog sleeping on the floor. The figure is recognizable as the traditional Santa. The figure houses a music box mechanism which plays "White Christmas" when wound. Based on your breakdown the poly-resin material is considered to be agglomerated stone. Your sample is returned as you requested The applicable subheading for the poly-resin Santa will be 9505.10.5020,Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. The duty rate will be 8.4 percent ad valorem. 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, Jean F. Maguire Area Director New York Seaport