The tariff classification of a Mini Christmas Gold Beaded Stocking Utensil Holder and a Mini Christmas Santa Shaped Utensil Holder from China.

N160678 April 22, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6307.90.9889; 9817.95.05 Mr. Ben Vitale ETA Import & Export, Ltd. 1 Cross Island Plaza, 3rd Floor Jamaica, NY 11422 RE: The tariff classification of a Mini Christmas Gold Beaded Stocking Utensil Holder and a Mini Christmas Santa Shaped Utensil Holder from China. Dear Mr. Vitale: In your letter dated April 11, 2011, on behalf of The Jabara Group, Inc., you requested a tariff classification ruling. You submitted samples of a Mini Christmas Gold Beaded Stocking Utensil Holder, identified as item # LX90870, and a Mini Christmas Santa Shaped Utensil Holder, identified as item # LX90847. Both articles are constructed of textile fabric. The Mini Christmas Gold Beaded Stocking Utensil Holder is imported in two designs. The first design is a gold stocking decorated with vertical columns of gold stitches. It has a beige cuff that is decorated with sewn-on faux red gemstones. The stocking is lined and measures approximately 3-1/2” at its widest width by 6-1/2” in length from cuff to toe. The stocking has a hanging loop sewn to the top of the cuff for hanging the stocking. The second design is a red stocking decorated with an embroidered pattern of gold teardrop and diamond shapes. Interspersed among these shapes are sewn-on gold faux gemstones. The stocking is lined and measures approximately 3-1/2” at its widest width by 6-1/2” in length from cuff to toe. The stocking has a hanging loop sewn to the top of the cuff for hanging the stocking. Although you state that these stockings will be used as “utensil holders”, there is nothing about their construction that specifically identifies their use as utensil holders or limits their use to holding utensils. There is also nothing about their physical appearance that differentiates these stockings from traditional Christmas stockings principally used to decorate the home. CBP has classified Christmas stockings in Chapter 95 since the United States adopted the HTSUS based on the guidance provided in the Explanatory Notes to Chapter 95 that included Christmas stockings among the exemplars of "articles traditionally used at Christmas festivities." Accordingly, the Mini Christmas Gold Beaded Stocking Utensil Holder will be classified in Chapter 95, HTSUS. The Mini Christmas Santa Shaped Utensil Holder is an article in the form of a three-dimensional Santa Claus that measures approximately 6” in length x 3-1/2” in width at its widest width x 1/8” in thickness. The Santa Claus is traditionally attired in a red Santa hat with a faux fur brim, a red jacket trimmed with faux fur, red pants with a gold buckled black belt and black boots. A hanging loop is sewn to the top of his hat. However, unlike the Mini Christmas Gold Beaded Stocking Utensil Holder, the Mini Christmas Santa Shaped Utensil Holder has a special pocket sewn-on the back of the Santa Claus figure to specifically hold utensils. The pocket measures approximately 3-1/2” in width x 2-1/2” in depth. Testing in this office demonstrated that this pocket could easily hold a knife, spoon and fork. Therefore, although the Santa Claus figure has a decorative aspect, the principal use of the article is to hold utensils. The utilitarian Mini Christmas Santa Shaped Utensil Holder is excluded from classification as a Festive article in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). Note 1(v) to Chapter Note 95, HTSUS, noted. However, since it is a utilitarian article in the form of a three-dimensional representation of a symbol or motif (Santa Claus) clearly associated with a specific holiday (Christmas) in the United States and classifiable under tariff subheading 6307.90, HTSUS, it is eligible for duty-free treatment in tariff subheading 9817.95.05, HTSUS. Your samples are being returned as you requested. The applicable subheading for the Mini Christmas Gold Beaded Stocking Utensil Holder, identified as item # LX90870, 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. The applicable subheading for the Mini Christmas Santa Shaped Utensil Holder, identified as item # LX90847, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. The applicable secondary subheading will be 9817.95.05, HTSUS, which provides for "Articles classifiable in subheadings… 6307.90…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States." 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