CLA-2-95:R:N:N3:343 814071
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: The tariff classification of a Christmas Santa from China.
Dear Mr. O'Neill:
In your letter dated August 18, 1995, on behalf of your client Sterling Supply
Company, you requested a tariff classification ruling.
The submitted sample is identified as stock #153900, a Christmas Santa table
decoration. This item is a standing Santa with a white beard and mustache and a green robe.
Six tiny reindeer and a sleigh filled with toys is attached to the figure. Although the Santa is
dressed in a green robe, in our opinion it is recognizable upon importation as a figure of
Santa Claus. The sample is being returned as requested.
The applicable subheading for the Christmas Santa will be 9505.10.5020, Harmonized
Tariff Schedule of the United States (HTS), which provides for festive, carnival or other
entertainment articles, including magic tricks and practical joke articles, parts and accessories
thereof, articles for Christmas festivities and parts and accessories thereof, nativity scenes and
figures thereof, other, other, other. The rate of duty will be free.
This ruling is being issued under the provisions of Section 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 Theodore Rauch at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division