CLA-2-95:RR:NC:SP:222 F84070

Ms. Tara Thobe
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a Christmas stocking from China.

Dear Ms. Thobe:

In your letter dated February 24, 2000, you requested a tariff classification ruling.

The submitted sample is a Christmas stocking with a velvet top. It is composed of 70 percent acetate and 30 percent nylon. The sheer body is made of 100 percent polyester fabric. This product has a loop attached to the top for the purpose of hanging the stocking.

The sample is returned as you requested.

The applicable subheading for the Christmas stocking will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division