B86115 B8 Ruling Active

The tariff classification of a Santa hat from China.

Issued July 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The submitted sample is a Santa hat, identified as item #971857. This 16 inch red Santa hat is made of plush textile fabric. It is trimmed with white imitation fur and a white imitation fur ball is attached. This item is intended to be used as a Christmas decoration or as an accessory to a Christmas costume.

CBP rationale

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

Full text

NY B86115 July 2, 1997 CLA-2-95:RR:NC:SP:222 B86115 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Lori Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Santa hat from China. Dear Ms. Aldinger: In your letter dated May 27, 1997, you requested a tariff classification ruling. The submitted sample is a Santa hat, identified as item #971857. This 16 inch red Santa hat is made of plush textile fabric. It is trimmed with white imitation fur and a white imitation fur ball is attached. This item is intended to be used as a Christmas decoration or as an accessory to a Christmas costume. The applicable subheading for the Santa hat will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...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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