B87735 B8 Ruling Active

The tariff classification of a needlepoint Christmas stocking from China and Taiwan.

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

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The submitted sample is a needlepoint Christmas stocking, PP-158242. It is a textile Christmas stocking that measures approximately 18 inches long and approximately 7-1/4 inches in width at its widest point. The wool front exterior features needlepoint stitching depicting an angel playing a flute. The back exterior is made of a pile fabric. The inside of the stocking is lined with 100 percent cotton woven fabric. A loop is stitched to the top corner of the stocking so it can be hung from a wall or fireplace. This sample is returned as requested.

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.

Full text

NY B87735 August 13, 1997 CLA-2-95:RR:NC:SP:222 B87735 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. David A. Eisen Siegel, Mandell & Davidson One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a needlepoint Christmas stocking from China and Taiwan. Dear Mr. Eisen: In your letter dated July 17, 1997, you requested a tariff classification ruling. The submitted sample is a needlepoint Christmas stocking, PP-158242. It is a textile Christmas stocking that measures approximately 18 inches long and approximately 7-1/4 inches in width at its widest point. The wool front exterior features needlepoint stitching depicting an angel playing a flute. The back exterior is made of a pile fabric. The inside of the stocking is lined with 100 percent cotton woven fabric. A loop is stitched to the top corner of the stocking so it can be hung from a wall or fireplace. This sample is returned as requested. 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 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 →