CLA-2-95:RR:NC:SP:225 J80353

Ms. Jennifer Yim
ANA Link, LTD.
175-11 148th Road, Suite 201
Jamaica, NY 11434

RE: The tariff classification of a “Christmas Stocking” and a “Christmas Tree Skirt” from China or Korea.

Dear Ms. Yim:

In your letter dated January 15, 2003, on behalf of your client, C&H Toy of America Inc., you requested a tariff classification ruling.

You submitted two samples identified as “Christmas Stocking” and “Christmas Tree Skirt.” The Christmas Stocking consists of a blue polyester Christmas stocking that measures approximately 10 inches in height and 11 inches in width and trimmed on top with approximately 4 inches of white faux fur. The stocking is decorated with three plush 4-1/2” penguins sewn to the stocking. The penguins are dressed in a pink scarf, a purple scarf, and a green scarf, respectively, with matching colored ice skates. The stocking has a 3-1/2” fabric loop on top, allowing the stocking to be hung. The Christmas Tree Skirt consists of a blue polyester tree skirt that measures approximately 37 inches in diameter and trimmed with approximately 4 inches of white faux fur on its border. The tree skirt is decorated with three plush 7” penguins sewn to the skirt. The penguins are dressed in a pink scarf, a purple scarf, and a green scarf, respectively, with matching colored ice skates. The tree skirt is intended as a decoration to cover the bottom of a Christmas tree for the Christmas holiday. The applicable subheading for both the “Christmas Stocking” and “Christmas Tree Skirt” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division