The tariff classification of a Christmas stocking from Taiwan

PD C88984 June 19, 1998 CLA-2-98:L:C:CTS22:G24 C88984 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a Christmas stocking from Taiwan Dear Mr. Hoffacker: In your letter dated June 5, 1998, you requested a tariff classification ruling on a Christmas stocking for your importer Lenox Import/Export. The stocking, which is imported as an unfinished ornament is three inches in length and is woven from acrylic thread. Upon import, a pewter mouse is inserted and attached permanently into the stocking. A loop is constructed in the top of the mouse for hanging from a tree. The essential character of the stocking in the condition imported is considered to be a Christmas ornament. The applicable subheading for the Christmas stocking will be 9505.10.2500, 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). Your sample is being returned to you as requested. 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