The tariff classification of a Snowman Plush Stocking Holder, model # PS20001, from China

N049758 January 28, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Jeff Kacines Haute Decor P.O. Box 1594 Allen, TX 75013 RE: The tariff classification of a Snowman Plush Stocking Holder, model # PS20001, from China Dear Mr. Kacines: In your letter dated January 20, 2009, you requested a tariff classification ruling. You have submitted a sample of a Snowman Plush Stocking Holder identified as model # PS20001. The article consists of a plush snowman positioned in a seated pose with an attached hook and loop textile strap that hangs down from the lower end of the snowman’s abdomen. The snowman measures approximately 8” in height and 7” at its widest width, has two small coal-like eyes, a carrot nose, and is adorned in a red and white hat decorated with holly leaves and a holly berry, a red and white striped scarf and black boots with red trimmed tops. The snowman’s abdomen is filled with pellets and it has a gripping pad on its bottom. When the snowman is positioned at the edge of a mantle, the hook and loop strap hangs freely down. This allows a textile stocking to be attached, with the pellets weighing down the snowman and the gripping pad holding the figure securely so that it does not topple over when its attached stocking is filled with gifts. The hook and loop strap is designed to hold a stocking filled with up to ten pounds of gifts, which was verified through testing in this office. The article is advertised, marketed and sold as a Christmas stocking holder that provides a safe alternative to hard, heavy stocking holders. Christmas stockings are considered among the exemplars of articles traditionally used at Christmas festivities, and a stocking holder serves as an accessory to the Christmas stocking. Your sample is being retained by this office for reference purposes. The applicable subheading for a Snowman Plush Stocking Holder, model # PS20001, 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