The tariff classification of a Christmas Stocking Stand #58730 from China

N007200 March 1, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a Christmas Stocking Stand #58730 from China Dear Ms. Ramsey: In your letter dated February 15, 2007 you requested a tariff classification ruling. The Christmas Stocking Stand #58730 is a dark green iron pole measuring 60 ¾” in height with six hooks attached to hang Christmas stockings and is topped with an undecorated tree. The Christmas Stocking Stand #58730 is a practical and decorative alternative for homeowners who do not have a mantel to hang Christmas stockings during the Christmas holiday. Therefore, the Christmas Stocking Stand #58730 functions as an accessory to a Christmas stocking, which is an article traditionally used at Christmas festivities. The applicable subheading for the Christmas Stocking Stand #58730 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division