B87919 B8 Ruling Active

The tariff classification of a textile Santa from China.

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 identified as item #972075, Musical Cowboy Santa. It is composed of acrylic plush fabric. It is filled with polyester stuffing and plastic. The item measures 11 inches in height. The right hand of the Cowboy Santa has a chip inside. When the hand is pressed, it sings and moves one hand. A rope with a loop in one end is attached to both of Santa's hands. Santa is wearing a brown pile fabric hat with a plaid band and green holly leaves. He is dressed in a cowboy outfit; brown vest, plaid shirt, blue jeans and a black belt. There is an opening in the back of Santa with a plastic box that holds two "AA" size batteries. This area has a hook and loop closure.

CBP rationale

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

Full text

NY B87919 August 13, 1997 CLA-2-95:RR:NC:SP:222 B87919 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 textile Santa from China. Dear Ms. Aldinger: In your letter dated July 14, 1997, you requested a tariff classification ruling. The submitted sample is identified as item #972075, Musical Cowboy Santa. It is composed of acrylic plush fabric. It is filled with polyester stuffing and plastic. The item measures 11 inches in height. The right hand of the Cowboy Santa has a chip inside. When the hand is pressed, it sings and moves one hand. A rope with a loop in one end is attached to both of Santa's hands. Santa is wearing a brown pile fabric hat with a plaid band and green holly leaves. He is dressed in a cowboy outfit; brown vest, plaid shirt, blue jeans and a black belt. There is an opening in the back of Santa with a plastic box that holds two "AA" size batteries. This area has a hook and loop closure. The applicable subheading for the Cowboy Santa 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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