B81492 B8 Ruling Active

The tariff classification of Christmas stocking and Santa hat from China.

Issued February 19, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted two samples. The first sample is identified as item #MP1889. It is a 16 inch red and white plush stocking. The Christmas stocking is made of 100 percent polyester pile fabric with a knitted fabric on the backside. The second sample is identified as item #MP1890. It is an 18 inch red and white plush Santa hat. This hat is made of 100 percent polyester pile fabric with a knitted fabric on the backside. Both the Christmas stocking and the Santa hat are traditionally used during the Christmas season.

CBP rationale

The applicable subheading for the Christmas stocking and the Santa hat, will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY B81492 February 19, 1997 CLA-2-95:RR:NC:SP:222 B81492 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Mary E. Keller A. W. Fenton Company, Inc. 1452 Donaldson Rd. Erlanger, KY 41018-1025 RE: The tariff classification of Christmas stocking and Santa hat from China. Dear Ms. Keller: In your letter dated January 17, 1997, on behalf of your client Kenley Corporation, you requested a tariff classification ruling. You have submitted two samples. The first sample is identified as item #MP1889. It is a 16 inch red and white plush stocking. The Christmas stocking is made of 100 percent polyester pile fabric with a knitted fabric on the backside. The second sample is identified as item #MP1890. It is an 18 inch red and white plush Santa hat. This hat is made of 100 percent polyester pile fabric with a knitted fabric on the backside. Both the Christmas stocking and the Santa hat are traditionally used during the Christmas season. The applicable subheading for the Christmas stocking and the Santa hat, will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles, 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 Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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