B80551 B8 Ruling Active

The tariff classification of textile pet Christmas stockings from China and Taiwan.

Issued January 17, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted two samples of textile Christmas stockings for pets. They are identified as item #PP 154947. the stockings measure approximately 7 inches in length and approximately 4 inches in width. They are constructed with 100 percent woven cotton fabric. The exterior of the stocking identified with the word "Bowser" is decorated with Christmas colors and features a dog nestled within the top of the chimney. A hanging loop is stitched to the top right corner in order to hang the article from a wall or fireplace. The exterior of the second stocking, identified with the words "FI FI" is also decorated with Christmas colors and features a cat resting on a rug in front of the fireplace. The pet Christmas stocking has a hanging loop stitched on top right corner in order to hang the stocking. Samples are returned as requested.

CBP rationale

The applicable subheading for the pet Christmas stockings will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive,.

Full text

NY B80551 January 17, 1997 CLA-2-95:RR:NC:SP:222 B80551 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. David A. Eisen Seigel, Mandell & Davidson 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of textile pet Christmas stockings from China and Taiwan. Dear Mr. Eisen: In your letter dated December 20, 1996, on behalf of your client Avon Products, Inc, you requested a tariff classification ruling. You have submitted two samples of textile Christmas stockings for pets. They are identified as item #PP 154947. the stockings measure approximately 7 inches in length and approximately 4 inches in width. They are constructed with 100 percent woven cotton fabric. The exterior of the stocking identified with the word "Bowser" is decorated with Christmas colors and features a dog nestled within the top of the chimney. A hanging loop is stitched to the top right corner in order to hang the article from a wall or fireplace. The exterior of the second stocking, identified with the words "FI FI" is also decorated with Christmas colors and features a cat resting on a rug in front of the fireplace. The pet Christmas stocking has a hanging loop stitched on top right corner in order to hang the stocking. Samples are returned as requested. The applicable subheading for the pet Christmas stockings will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive,...parts and accessories thereof: articles for Christmas festivities and parts and accessories thereof: other: other: other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892. Sincerely, Gwenn Klien Kirschner Chief, Special Products Branch National Commodity Specialist Division

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