CBP Ruling N239849 — The tariff classification of two styles of Christmas stockings from China.

Tariff classification

Headings: 9505

Product description

You submitted samples of two styles identified as the “Felt Christmas Double Stocking”, item number A075DA5198. Both styles feature two separate felt stockings sewn together side by side with double hanging handles on top. Each style measures approximately 10” in height x 13” in width. The first style, “Santa Stocking”, depicts a Santa Claus suit attached to a pair of black boots that form the twin stockings. The second style, “Elf Stocking”, depicts an elf outfit attached to a pair of red shoes. The tip of each shoe is curled and has a small metal bell attached. A Christmas stocking is specifically cited in the Explanatory Notes to Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as an exemplar of "Articles traditionally used at Christmas festivities."

CBP rationale

The applicable subheading for item number A075DA5198 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.

Full text

N239849 March 22, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of two styles of Christmas stockings from China. Dear Ms. Liu: In your letter dated March 8, 2013 you requested a tariff classification ruling. You submitted samples of two styles identified as the “Felt Christmas Double Stocking”, item number A075DA5198. Both styles feature two separate felt stockings sewn together side by side with double hanging handles on top. Each style measures approximately 10” in height x 13” in width. The first style, “Santa Stocking”, depicts a Santa Claus suit attached to a pair of black boots that form the twin stockings. The second style, “Elf Stocking”, depicts an elf outfit attached to a pair of red shoes. The tip of each shoe is curled and has a small metal bell attached. A Christmas stocking is specifically cited in the Explanatory Notes to Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as an exemplar of "Articles traditionally used at Christmas festivities." The applicable subheading for item number A075DA5198 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, Thomas J. Russo Director National Commodity Specialist Division

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