CLA-2-95:S:N:N6:343 813574
Mr. Steven J. Diver
May Merchandising Co.
615 Olive St.
St. Louis, Mo 63101
RE: The tariff classification of two traditional Santa figures
and a miniature Church from Taiwan.
Dear Mr. Diver:
In your letter dated August 10, 1995, you requested a tariff
classification ruling.
You have submitted three samples. Styles 484622 and 485617
depict a traditional Santa Claus figure. Style 485634 depicts
the "First Community Church". All three styles are made of 40%
calcium carbonate, 40% polyester resin, 14% titanium dioxide, 3%
clear catalyst, and 3% mekpo. All three items are sold in the
"Trim-a-Home" (Christmas) section of the stores.
The applicable subheading for styles 484622 and 485617, the
traditional Santa Claus figure will be 9505.10.5020, Harmonized
Tariff Schedule of the United States (HTS), which provides for
articles for Christmas festivities and parts and accessories
thereof, other, other. This subheading number is free of duty.
The question of classification for the "First Community
Church" is being referred to the Office of Regulations and
Rulings, U.S. Customs Service Headquarters, 1301 Constitution
Avenue, N.W., Washington D.C. 20229. A ruling will be issued to
you from that office.
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