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858114 85 Ruling Active

The tariff classification of a stuffed Santa Claus fromKorea

Issued December 7, 1990 by U.S. Customs and Border Protection.

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85 858114 (December 7, 1990)

Tariff classification

HTS codes: 9502.10.2000

Headings: 9502

Product description

The doll is made of a plush textile fabric and is stuffed with traditional stuffing material. He is wearing a traditional red suit and hat with black belt and black plush shoes. His hat is trimmed in white imitation fur. He has a white beard and is carrying a cream colored sack that is filled with stuffing material. The sack displays the message "Merry Christmas" and is tied with a red and green plaid bow.

Full text

NY 858114 December 7, 1990 CLA-2-95:S:N:N3D:225 858114 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Marty Langtry Castelazo & Associates 5420 West 104th St. Los Angeles, CA 90045 RE: The tariff classification of a stuffed Santa Claus from Korea Dear Mr. Langtry: In your letter dated November 13, 1990, you requested a tariff classification ruling on behalf of your client Fiesta Concession Corporation. The sample submitted, item number XS112, is a stuffed Santa Claus doll. The doll is made of a plush textile fabric and is stuffed with traditional stuffing material. He is wearing a traditional red suit and hat with black belt and black plush shoes. His hat is trimmed in white imitation fur. He has a white beard and is carrying a cream colored sack that is filled with stuffing material. The sack displays the message "Merry Christmas" and is tied with a red and green plaid bow. The applicable subheading for the stuffed Santa Claus will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: stuffed. The duty rate will be 12 percent ad valorem. Merchandise classifiable in HTS subheading 9502.10.2000, will be eligible for duty free consideration under HTS subheading 9902.95.01, if imported on or before December 31, 1992. 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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