B81586 B8 Ruling Active

The tariff classification of a plastic stuffable Santa from China.

Issued February 27, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The submitted sample is a stuffable Santa. This item is made of polyvinyl chloride (pvc) coated woven fabric. The stuffable Santa measures approximately 4 1/2 feet tall. He has white hair, beard and mustache. Santa is wearing the traditional red and white suit, with a matching hat, green gloves, black belt and black boots. The top portion of the head is opened that it may be stuffed. The head opening will have a hook and loop tape closure. There is an opening in the upper back portion for stuffing the arms, body and legs. The back opening is held together with a hook and loop tape closure. This Santa figure when used as an outdoor decoration, will be a three dimensional figure.

CBP rationale

The applicable subheading for the stuffable Santa, will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive articles.

Full text

NY B81586 February 27, 1997 CLA-2-95:RR:NC:SP:222 B81586 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Lynn O'Beirn Four Star International Trading Co. 3330 East 79th Street Cleveland, OH 44127 RE: The tariff classification of a plastic stuffable Santa from China. Dear Ms. O'Beirn: In your letter dated January 27, 1997, you requested a tariff classification ruling. The submitted sample is a stuffable Santa. This item is made of polyvinyl chloride (pvc) coated woven fabric. The stuffable Santa measures approximately 4 1/2 feet tall. He has white hair, beard and mustache. Santa is wearing the traditional red and white suit, with a matching hat, green gloves, black belt and black boots. The top portion of the head is opened that it may be stuffed. The head opening will have a hook and loop tape closure. There is an opening in the upper back portion for stuffing the arms, body and legs. The back opening is held together with a hook and loop tape closure. This Santa figure when used as an outdoor decoration, will be a three dimensional figure. The applicable subheading for the stuffable Santa, 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. 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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