B86079 B8 Ruling Active

The tariff classification of a Christmas stocking from China.

Issued June 13, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The stocking measures approximately seventeen inches in length and is constructed of 100% polyester. A fabric loop is attached to the top of the stocking for hanging. The words "Hooray for the Holidays" are embroidered in white polyester thread at the upper portion of the stocking, with a scene of Winnie-the-Pooh dressed in a red shirt, a red Santa Claus hat and sitting in a sleigh at the bottom portion.

CBP rationale

The applicable subheading for the Christmas stocking will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for "festive articles or other entertainment articles,.

Full text

PD B86079 June 13, 1997 CLA-2-97:L:C:CTS22:G24 B86079 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. Michael Sheehan Timex Corporation Park Road Extension, P.O.Box 310 Middlebury, CN 06762-0310 RE: The tariff classification of a Christmas stocking from China. Dear Mr. Sheehan: In your letter dated May 30,1997, you requested a tariff classification ruling on a "Winnie-the-Pooh" Christmas stocking. The stocking measures approximately seventeen inches in length and is constructed of 100% polyester. A fabric loop is attached to the top of the stocking for hanging. The words "Hooray for the Holidays" are embroidered in white polyester thread at the upper portion of the stocking, with a scene of Winnie-the-Pooh dressed in a red shirt, a red Santa Claus hat and sitting in a sleigh at the bottom portion. The applicable subheading for the Christmas stocking will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for "festive articles or other entertainment articles,...Articles for Christmas festivities and parts and accessories thereof: Other: Other." The rate of duty is free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 110099 S. LA CIENEGA BOULEVARD, LOS ANGELES, CA 90045 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, Thomas S. Winkowski Area Port Director Los Angeles International Airport

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