CLA-2-95:RR:NC:SP:222 G89109
Mr. Ralph Natale
American Shipping Company
167-10 South Conduit Avenue
Jamaica, NY 11434
RE: The tariff classification of a Santa rug from China.
Dear Mr. Natale:
In your letter dated April 5, 2001, on behalf of your client Commonwealth Toys and Novelty Co., you requested a tariff classification ruling.
The submitted sample is a Santa rug that is identified as style number 8007. The Santa rug measures approximately 31 inches in length by approximately 24 inches in width. It is designed like a bear rug with a three dimensional head (of Santa) at one end. The traditional Santa suit is flat and comprises the rug portion of the Santa rug. The three-dimensional head of Santa renders this item a festive article.
Your letter of inquiry states that this item will be sold only during the Christmas holiday season.
The applicable subheading for the Santa rug will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other, 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