CLA-2-95:RR:NC:SP:222 F89474
Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Santa hats from China.
Dear Mr. August:
In your letter dated July 6, 2000, you requested a tariff classification ruling.
Item #7254 is called a Blinking Santa Hat. This product consists of a traditionally shaped red and white Santa hat manufactured from 100 percent man-made fiber fabric. The hat includes a battery compartment that uses two “AA” size batteries (batteries are not included). The battery compartment has an on/off switch to produce the blinking light in the pom-pom at the tip of the hat. The battery compartment fits inside the brim of the hat.
Item #7256 is identified as a Holiday Lights Santa Hat. This Santa hat is identical in style and composition to the hat mentioned in item #7254. It varies only in that battery mechanism produces a blinking light in the pom-pom and twinkling holiday lights around the brim. This Santa hat uses two “AA” size batteries(batteries not included).
The applicable subheading for both styles of the Santa hats 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