C87091 C8 Ruling Active

The tariff classification of a Christmas stocking fromChina.

Issued May 20, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.19.9000, 9505.10.2500

Headings: 9505, 7117

Product description

The tariff classification of a Christmas stocking fromChina.

CBP rationale

a heart with the year 98 inscribed in the heart. This pin is attached to the stocking with a snap-on closure. This sample is returned as requested. The applicable subheading for the teddy bear pin of base metal will be, 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other. The rate of duty will be 11 percent ad valorem. The applicable subheading for the miniature textile Christmas stocking will be, 9505.10.2500, HTS, which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

Full text

NY C87091 May 20, 1998 CLA-2-95:RR:NC:SP:222 C87091 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 7117.19.9000 Mr. Louis S. Shoichet Siegel, Mandell & Davidson One Astor Plaza 1515 Broadway 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a Christmas stocking from China. Dear Mr. Shoichet: In your letter dated April 27, 1998, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted sample is identified as Baby's first Christmas stocking and pin, item number PP-172169. This is a miniature textile Christmas stocking with a hanging loop. It measures approximately 4-1/2 inches high and depicts bears, dressed as Santa Claus with tiny Christmas trees. Your letter of inquiry states that the Christmas stocking will be imported and sold with a gold-tone base metal pin. The pin is shaped to resemble a teddy bear holding a heart with the year 98 inscribed in the heart. This pin is attached to the stocking with a snap-on closure. This sample is returned as requested. The applicable subheading for the teddy bear pin of base metal will be, 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other. The rate of duty will be 11 percent ad valorem. The applicable subheading for the miniature textile Christmas stocking will be, 9505.10.2500, HTS, which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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, Robert B. Swierupski Director, National Commodity Specialist Division

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