CLA-2-95:S:N:N6:343 888041
Ms. Barbara Willey
Applause Inc.
P.O. Box 4183
Woodland Hills, CA 91365-4183
RE: The tariff classification of a "Nightmare" Santa Claus figure.
Dear Ms. Willey:
In your letter dated June 25, 1993, you requested a tariff
classification ruling.
You have submitted a picture of a Santa Claus figure from your
"Nightmare" line. The figure is part of Walt Disney Productions
merchandising for their movie "Nightmare Before Christmas." The Santa is a
plush figure dressed in the traditional garb of a "fur" trimmed red hat and
coat with a black belt. He has a white mustache and beard and a fat belly.
The figure, as it will be imported, is recognizable as Santa. The country
of origin is not known at this time. We assume it will come from a country
entitled to Column 1 rates of duty.
The applicable subheading for the Santa Claus figure 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