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888362 88 Ruling Active

The tariff classification of a Christmas stocking and sixmarking pens from China.

Issued August 11, 1993 by U.S. Customs and Border Protection.

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88 888362 (August 11, 1993)

Tariff classification

HTS codes: 9608.20.0000, 9505.10.5000

Headings: 9505, 9608

Product description

The tariff classification of a Christmas stocking and sixmarking pens from China.

CBP rationale

The applicable subheading for the Christmas stocking will be 9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles .

Full text

NY 888362 August 11, 1993 CLA-2-95:S:N:N6:343 888362 CATEGORY: Classification TARIFF NO.: 9505.10.5000; 9608.20.0000 Ms. Mona Webster Target Stores P.O.Box 1392 Minneapolis MN 55440-1392 RE: The tariff classification of a Christmas stocking and six marking pens from China. Dear Ms. Webster: In your letter dated July 12, 1993, you requested a tariff classification ruling. You have submitted a sample of an item called a 14 inch coloring Christmas Stocking, Style 5281A. The stocking is made of a woven polyester and cotton fabric which has a Santa design stamped on it. Inside the stocking are six water based washable marking pens to be used to color in the design on the stocking. The applicable subheading for the Christmas stocking 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. The applicable subheading for the six marking pens will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ...felt tipped and other porous-tipped pens and markers. The rate of duty will be 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

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