B87261 B8 Ruling Active

The tariff classification of a Christmas stocking fromChina.

Issued July 22, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The stocking will be known as a "Snowman Stocking" and is described as sixteen inches in length with a nose made of stuffed red fabric and eyes made of plastic buttons. The snowman is wearing a blue top hat and holding a broom made of twine. The stocking is composed of polyester and plastic and a loop is permanently attached to the top for hanging.

CBP rationale

a broom made of twine. The stocking is composed of polyester and plastic and a loop is permanently attached to the top for hanging. 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.

Full text

PD B87261 July 22, 1997 CLA-2-97:L:C:CTS22:G24 B87261 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 June 20, 1997, you requested a tariff classification ruling on a Christmas stocking designated as Rite Aide item #972066. The stocking will be known as a "Snowman Stocking" and is described as sixteen inches in length with a nose made of stuffed red fabric and eyes made of plastic buttons. The snowman is wearing a blue top hat and holding a broom made of twine. The stocking is composed of polyester and plastic and a loop is permanently attached to the top for hanging. 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). 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 Port Director Los Angeles International Airport

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