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NY 813574

September 10, 1995

CLA-2-95:S:N:N6:343 813574


TARIFF NO.: 9505.10.5020

Mr. Steven J. Diver
May Merchandising Co.
615 Olive St.
St. Louis, Mo 63101

RE: The tariff classification of two traditional Santa figures and a miniature Church from Taiwan.

Dear Mr. Diver:

In your letter dated August 10, 1995, you requested a tariff classification ruling.

You have submitted three samples. Styles 484622 and 485617 depict a traditional Santa Claus figure. Style 485634 depicts the "First Community Church". All three styles are made of 40% calcium carbonate, 40% polyester resin, 14% titanium dioxide, 3% clear catalyst, and 3% mekpo. All three items are sold in the "Trim-a-Home" (Christmas) section of the stores.

The applicable subheading for styles 484622 and 485617, the traditional Santa Claus figure 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. This subheading number is free of duty.

The question of classification for the "First Community Church" is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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.


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