CLA-2-95:S:N:N6:343 887180
Ms. Mona Webster
Target Stores
Import Dept. CC-08G
P.O. Box 1392
Minneapolis, MN 55440
RE: The tariff classification of a "Nested Santa" from China.
Dear Ms. Webster:
In your letter dated June 10, 1993, you requested a tariff
classification ruling.
You have submitted a sample of a "Nested Santa", style
05891. The item consists of five spherical parts which fit one
inside the other. They range from approximately 1 inch in
diameter to approximately 3 1/2 inches in diameter. Four of the
five parts are painted to represent Santa Claus. The Santa
figures have a white beard and mustache and a red suit. The two
largest ones have a bag with toys. The "Nested Santa" is an
example of an item known as a "matreshka".
The applicable subheading for the "Nested Santa" will be
9505.10.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for festive, carnival or other
entertainment articles... parts and accessories thereof, articles
for Christmas festivities and parts and accessories thereof,
other, other. The rate of duty will be 5.8 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