CLA-2 CO:R:C:G 084719 CB
Ms. Karen Norling
Carousel
P. O. Box 1328
Minneapolis, MN 55440
RE: Classification of Long John Stocking and Lace Teddy Stocking
Dear Ms. Norling:
This ruling letter is in response to your letter of April
25, 1989, requesting a classification ruling under the Harmonized
Tariff Schedule of the United States (HTSUSA), for a long john
stocking and a lace teddy stocking.
FACTS :
The subject merchandise are stockings of the type one may
hang for decorative purposes. The items are to be manufactured
in China and imported from Hong Kong. The composition of the
items are man-made fibers/materials. The Long John Stocking is
98 percent poly/cotton knit and 2 percent plastic buttons. The
Lace Teddy Stocking is 95 percent polyester lace and trim, and 5
percent "boa" trim.
ISSUE :
Is the subject merchandise classifiable in Chapter 9505,
which provides for festive articles.
LAW AND ANALYSIS :
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings and subheadings of the tariff and any
relevant section or chapter notes. Heading 9505 provides for
festive, carnival and other entertainment articles. The
Explanatory Notes to Heading 9505 state that the heading covers
"[a]rticles traditionally used at Christmas festivities, e.g.,...
Christmas stockings..." The Explanatory Notes constitute the
official interpretation of the tariff at the international level.
-2-
It is Customs position that strict adherence to the phrase
"traditionally used" is improper in a rapidly changing market
such as Christmas ornaments. The market has expanded to include
non-traditional commonly-used household articles to be utilized
as ornaments during the Christmas season. With regard to the
subject merchandise, the stockings will have to be considered
separately.
Although the submitted Long John Stocking sample is not a
traditional Christmas stocking, it is properly classifiable under
Chapter 9505. The sample merchandise has a red body with green
trimming, colors usually associated with the Christmas season.
Moreover, all openings except for the neckline have been
completely closed with a line of stitching to enable the
"stuffing" of the stocking. The subject merchandise serves
primarily as a Christmas type adornment. The Long John Stocking
is classifiable in subheading 9505.10.2500.
With regard to the Lace Teddy Stocking, it is Customs
position that this item is similar to an article which could be
used as a gift throughout the year. Even if one were to adhere
to a loose interpretation of a "traditional Christmas stocking",
the subject merchandise lacks any characteristic which would
evoke the Christmas season other than the fact that the teddy's
leg openings are sewn closed. It is Customs' position that the
Lace Teddy Stocking is classifiable in subheading 6307.90.9030 as
other made up articles.
HOLDING :
The Long John Stocking is classifiable in subheading
9505.10.2500, HTSUSA, which provides for articles for Christmas
festivities, other Christmas ornaments, and dutiable at the rate
of 5 percent ad valorem.
The Lace Teddy Stocking is classifiable in subheading
6307.90.9030, HTSUSA, which provides for other made up articles,
other, other, and dutiable at the rate of 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division