CLA-2-95:S:N:N3D:225 854202
Mr. Bruce J. Bender
Costco Wholesale
10809 120th Avenue N.E.
Kirkland, WA 98033
RE: The tariff classification of Santa Claus figures from Taiwan
Dear Mr. Bender:
In your letter dated July 9, 1990, you requested a tariff
classification ruling.
Your inquiry included one sample and 4 pictures of Santa
Claus figures. Each article is depicted performing some kind of
an activity associated with Santa's work. The figures are made
of sawdust and polyester. Each has a height no greater than 11
and 1/4 inches tall. They are all dressed in the traditional
Santa outfit of red coat, pants and hat trimmed in white, with
black boots, gloves and wire frame glasses. Two figures are
carrying textile sacks filled with presents, while one is
carrying a Christmas tree (of proportionate size to the Santa),
still another is busy painting at his workbench. Each figure is
immovable and permanently fixed in position.
The applicable subheading for the Santa Claus figures will
be 9502.10.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings
and parts and accessories thereof: other: not over 33 cm in
height. The duty rate will be 12 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