CLA-2-95:S:N:N3D:225
Ms. Rosalie Althoff
Midwest Importers of Cannon Falls, Inc.
P.O. Box 20
Highway 52 South
Cannon Falls, MN 55009-0020
RE: The tariff classification of Santa dolls and Christmas
articles from China and Taiwan
Dear Ms. Althoff:
In your letter dated September 6, 1990 you requested a
tariff classification ruling.
Submitted with your inquiry were four photographs,
descriptive literature and a catalog. The first item number
8664, is known as "Fabric Mache Northern Lights Santa on
Reindeer". The item measures approximately 10 inches in height
and is made of resin and a fabric mache. The Santa is sitting on
top of a reindeer. Santa's head, hands and reindeer are made of
resin. He is wearing a long, red and white coat made of fabric
mache.
The next item number 1043, "Nested Santas" contains a set of
6 nesting Santas. They range in height between 2 and 6 inches
tall and are made of wood with painted on features. Five of the
pieces are hollow and cut in half at the middle, to allow the
next smaller sized Santa be placed inside. The smallest Santa is
solid wood.
Item number 1092, "Cossack Santa", is made entirely of
molded resin. It is a figure of a Russian Santa, standing 15
inches tall, and is marketed and sold during the Christmas
season.
The fourth item is known as an "Antiqued Santa with Cane and
Wreath". This article is made entirely of molded resin. It
stands 11 inches tall and will be marketed and sold during the
Christmas season.
The last item is known as an "Antiqued Santa with Backpack".
This item is also made entirely of molded resin and stands 8
inches tall. It is marketed and sold during the Christmas
season.
The applicable subheading for the Fabric Mache Santa, item
8664 and the Nested Santa, item 1043, will be 9502.10.4000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for dolls representing only human beings: whether or not
dressed: other: not over 33 cm in height. The duty rate will be
12 percent ad valorem.
The applicable subheading for the Cossack Santa, item 1092,
the Santa with cane and wreath, and the antiqued Santa with
backpack, will be 9505.10.4000, (HTS), which provides for
festive, carnival or other entertainment articles: articles for
Christmas festivities: other: of plastics. The duty rate will be
8.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport