B86117 B8 Ruling Active

The tariff classification of a Christmas stocking fromChina.

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

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The stockings will be known as "Stocking Friends" and are described as eighteen inch in length with a stuffed bear, a snowman or a Santa stitched on the front center. A loop is permanently attached to the top for hanging. The stockings are composed of acrylic plush, polyester tricot and plastic.

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 articles for Christmas festivities and parts and accessories thereof: other: other.

Full text

PD B86117 June 13, 1997 CLA-2-97:L:C:CTS22:G24 B86117 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 Christmas stocking from China. Dear Ms. Aldinger: In your letter dated May 27, 1997, you requested a tariff classification ruling on a Christmas stocking designated as Rite Aide item #971862. The stockings will be known as "Stocking Friends" and are described as eighteen inch in length with a stuffed bear, a snowman or a Santa stitched on the front center. A loop is permanently attached to the top for hanging. The stockings are composed of acrylic plush, polyester tricot and plastic. The applicable subheading for the Christmas stocking will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other: 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). REPLY TO: AREA PORT DIRECTOR, 11099 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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