CLA-2-95:RR:NC:TP:343 A83371
Mr. Michael Rosbach
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a Santa Head Wall Plaque from China.
Dear Mr. Rosbach:
In your letter dated April 26, 1996, you requested a tariff classification ruling.
You have submitted a sample of a Santa Head Wall Plaque that is identified as item
#962692. This article is designed to resemble the head of the traditional Santa Claus. It is
composed of 100 percent plastic. The plaque measures 19" x 26" and it has a hole at the top
so it may be hung and displayed for the Christmas season. The Santa head wall plaque
features a red hat, white hair, white mustache and a long white beard. The plaque is shaped
to give the appearance of a three dimentional Santa head.
The applicable subheading for the Santa Head Wall Plaque, will be 9505.10.4020,
Harmonized Tariff Schedule of the United States (HTS), which provides for festive,...articles
for Christmas festivities and parts and accessories thereof: other: of plastics, 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 Masterson at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division