810645 81 Ruling Active

The tariff classification of a golfing Santa figure and a fishing Santa figure from China.

Issued June 16, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted a sample of a fabric mache Santa figure. You have also submitted a promotional literature for a golfing Santa and a fishing Santa. Both Santas have wire rimmed glasses, a large full white beard and rosy cheeks. Both Santas also have dark green pants and black boots. The golfing Santa is dressed a red argyle sweater and a red plaid cap. The fishing Santa is wearing a red plaid shirt and a red vest. The golfing Santa has a bag of golf clubs and holds one golf club in his left hand. The fishing Santa holds a fishing rod in his right hand and has a mesh landing net filled with gift packages.

CBP rationale

The applicable subheading for both the golfing and fishing Santas 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.

Full text

NY 810645 June 16, 1995 CA-2-95:S:N:N6:343 810645 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. David M. Rickert E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a golfing Santa figure and a fishing Santa figure from China. Dear Mr. Rickert: In your letter dated May 11, 1995, on behalf of LTD Commodities Inc., you requested a tariff classification ruling. You have submitted a sample of a fabric mache Santa figure. You have also submitted a promotional literature for a golfing Santa and a fishing Santa. Both Santas have wire rimmed glasses, a large full white beard and rosy cheeks. Both Santas also have dark green pants and black boots. The golfing Santa is dressed a red argyle sweater and a red plaid cap. The fishing Santa is wearing a red plaid shirt and a red vest. The golfing Santa has a bag of golf clubs and holds one golf club in his left hand. The fishing Santa holds a fishing rod in his right hand and has a mesh landing net filled with gift packages. The applicable subheading for both the golfing and fishing Santas 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. This item number is free of duty. There is no quota category currently applicable to subheading 9505.10.5020, HTS. It is not subject to quota. 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

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