The tariff classification of a "Nested Santa" from China.

NY 887180 July 9, 1993 CLA-2-95:S:N:N6:343 887180 CATEGORY: Classification TARIFF NO.: 9505.10.5000 Ms. Mona Webster Target Stores Import Dept. CC-08G P.O. Box 1392 Minneapolis, MN 55440 RE: The tariff classification of a "Nested Santa" from China. Dear Ms. Webster: In your letter dated June 10, 1993, you requested a tariff classification ruling. You have submitted a sample of a "Nested Santa", style 05891. The item consists of five spherical parts which fit one inside the other. They range from approximately 1 inch in diameter to approximately 3 1/2 inches in diameter. Four of the five parts are painted to represent Santa Claus. The Santa figures have a white beard and mustache and a red suit. The two largest ones have a bag with toys. The "Nested Santa" is an example of an item known as a "matreshka". The applicable subheading for the "Nested Santa" will be 9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles... parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, other, other. The rate of duty will be 5.8 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