The tariff classification of Santa dolls and Christmasarticles from China and Taiwan

NY 856153 October 10, 1990 CLA-2-95:S:N:N3D:225 CATEGORY: Classification TARIFF NO.: 9502.10.4000, 9505.10.4000 Ms. Rosalie Althoff Midwest Importers of Cannon Falls, Inc. P.O. Box 20 Highway 52 South Cannon Falls, MN 55009-0020 RE: The tariff classification of Santa dolls and Christmas articles from China and Taiwan Dear Ms. Althoff: In your letter dated September 6, 1990 you requested a tariff classification ruling. Submitted with your inquiry were four photographs, descriptive literature and a catalog. The first item number 8664, is known as "Fabric Mache Northern Lights Santa on Reindeer". The item measures approximately 10 inches in height and is made of resin and a fabric mache. The Santa is sitting on top of a reindeer. Santa's head, hands and reindeer are made of resin. He is wearing a long, red and white coat made of fabric mache. The next item number 1043, "Nested Santas" contains a set of 6 nesting Santas. They range in height between 2 and 6 inches tall and are made of wood with painted on features. Five of the pieces are hollow and cut in half at the middle, to allow the next smaller sized Santa be placed inside. The smallest Santa is solid wood. Item number 1092, "Cossack Santa", is made entirely of molded resin. It is a figure of a Russian Santa, standing 15 inches tall, and is marketed and sold during the Christmas season. The fourth item is known as an "Antiqued Santa with Cane and Wreath". This article is made entirely of molded resin. It stands 11 inches tall and will be marketed and sold during the Christmas season. The last item is known as an "Antiqued Santa with Backpack". This item is also made entirely of molded resin and stands 8 inches tall. It is marketed and sold during the Christmas season. The applicable subheading for the Fabric Mache Santa, item 8664 and the Nested Santa, item 1043, will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem. The applicable subheading for the Cossack Santa, item 1092, the Santa with cane and wreath, and the antiqued Santa with backpack, will be 9505.10.4000, (HTS), which provides for festive, carnival or other entertainment articles: articles for Christmas festivities: other: of plastics. 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