C83804 C8 Ruling Active

The tariff classification of a Christmas stocking fromChina.

Issued February 4, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The sample presented is constructed of 100% cotton and is nineteen inches in length by seven inches in width. The face of the stocking is decorated with appliques of Christmas trees, gifts and a reindeer. A loop is permanently attached to the top of the stocking for hanging.

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 C83804 February 4, 1998 CLA-2-98:L:C:CTS22:G24 C83804 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. David M. Rickert E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a Christmas stocking from China. Dear Mr. Rickert: In your letter dated January 15, 1998 you requested a tariff classification ruling on a Christmas stocking for your client LTD Commodities Inc. The sample presented is constructed of 100% cotton and is nineteen inches in length by seven inches in width. The face of the stocking is decorated with appliques of Christmas trees, gifts and a reindeer. A loop is permanently attached to the top of the stocking 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. Christmas stockings classified under 9505.10.5020 are not subject to quota or visa. 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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