B86575 B8 Ruling Active

The tariff classification of a Santa figure from China.

Issued July 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The submitted sample is identified as a 12 inch Santa Caroler, item #971871. Santa stands 12 inches high and is made of plastic. Santa is dressed in a red suit, jacket and hat. The outfit is ornamented with six gold studs on the chest and a black plastic belt. The hat is ornamented with holly leaves and holly berries. The item is stationary on a 3 inch circular wood base.

CBP rationale

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

Full text

NY B86575 July 10, 1997 CLA-2-95:RR:NC:SP:222 B86575 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 figure from China. Dear Ms. Aldinger: In your letter dated June 9, 1997, you requested a tariff classification ruling. The submitted sample is identified as a 12 inch Santa Caroler, item #971871. Santa stands 12 inches high and is made of plastic. Santa is dressed in a red suit, jacket and hat. The outfit is ornamented with six gold studs on the chest and a black plastic belt. The hat is ornamented with holly leaves and holly berries. The item is stationary on a 3 inch circular wood base. The applicable subheading for the Santa Caroler 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →