C84330 C8 Ruling Active

The tariff classification of three Christmas stockings and one Christmas tree skirt from China.

Issued February 17, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

All four of the samples presented are constructed of 100% cotton velvet. The Christmas stockings are 20" by 10", 12" by 6" and 6" by 4". A loop is permanently attached to the top of the stockings for hanging. The Christmas tree skirt is 21 inches in diameter with a three inch diameter hole in the center. The skirt is split down the side to allow it to be wrapped around the base of a Christmas tree.

CBP rationale

The applicable subheading for the Christmas stockings and the Christmas tree skirt 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 C84330 February 17, 1998 CLA-2-98:L:C:CTS22:G24 C84330 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. Eric Bergles In Company P.O. Box E Sunnyvale, CA 94087 RE: The tariff classification of three Christmas stockings and one Christmas tree skirt from China. Dear Mr. Bergles: In your letter dated February 6, 1998 you requested a tariff classification ruling on three Christmas stockings and one Christmas tree skirt. All four of the samples presented are constructed of 100% cotton velvet. The Christmas stockings are 20" by 10", 12" by 6" and 6" by 4". A loop is permanently attached to the top of the stockings for hanging. The Christmas tree skirt is 21 inches in diameter with a three inch diameter hole in the center. The skirt is split down the side to allow it to be wrapped around the base of a Christmas tree. The applicable subheading for the Christmas stockings and the Christmas tree skirt 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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