United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 887013 - NY 887341 > NY 887180

Previous Ruling Next Ruling
NY 887180

July 9, 1993

CLA-2-95:S:N:N6:343 887180


TARIFF NO.: 9505.10.5000

Ms. Mona Webster
Target Stores
Import Dept. CC-08G
P.O. Box 1392
Minneapolis, MN 55440

RE: The tariff classification of a "Nested Santa" from China.

Dear Ms. Webster:

In your letter dated June 10, 1993, you requested a tariff classification ruling.

You have submitted a sample of a "Nested Santa", style 05891. The item consists of five spherical parts which fit one inside the other. They range from approximately 1 inch in diameter to approximately 3 1/2 inches in diameter. Four of the five parts are painted to represent Santa Claus. The Santa figures have a white beard and mustache and a red suit. The two largest ones have a bag with toys. The "Nested Santa" is an example of an item known as a "matreshka".

The applicable subheading for the "Nested Santa" 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.


Previous Ruling Next Ruling

See also: