CLA-2-95:RR:NC:SP:222 C87091
Mr. Louis S. Shoichet
Siegel, Mandell & Davidson
One Astor Plaza
1515 Broadway 43rd Floor
New York, NY 10036-8901
RE: The tariff classification of a Christmas stocking from
China.
Dear Mr. Shoichet:
In your letter dated April 27, 1998, on behalf of your
client Avon Products, Inc., you requested a tariff classification
ruling.
The submitted sample is identified as Baby's first Christmas
stocking and pin, item number PP-172169. This is a miniature
textile Christmas stocking with a hanging loop. It measures
approximately 4-1/2 inches high and depicts bears, dressed as
Santa Claus with tiny Christmas trees. Your letter of inquiry
states that the Christmas stocking will be imported and sold with
a gold-tone base metal pin. The pin is shaped to resemble a
teddy bear holding a heart with the year 98 inscribed in the
heart. This pin is attached to the stocking with a snap-on
closure.
This sample is returned as requested.
The applicable subheading for the teddy bear pin of base
metal will be, 7117.19.9000, Harmonized Tariff Schedule of the
United States (HTS), which provides for imitation jewelry: of
base metal, whether or not plated with precious metal: other:
other. The rate of duty will be 11 percent ad valorem.
The applicable subheading for the miniature textile
Christmas stocking will be, 9505.10.2500, HTS, which provides for
festive...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 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division