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NY 814071

September 22, 1995

CLA-2-95:R:N:N3:343 814071


TARIFF NO.: 9505.10.5020

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of a Christmas Santa from China.

Dear Mr. O'Neill:

In your letter dated August 18, 1995, on behalf of your client Sterling Supply Company, you requested a tariff classification ruling.

The submitted sample is identified as stock #153900, a Christmas Santa table decoration. This item is a standing Santa with a white beard and mustache and a green robe. Six tiny reindeer and a sleigh filled with toys is attached to the figure. Although the Santa is dressed in a green robe, in our opinion it is recognizable upon importation as a figure of Santa Claus. The sample is being returned as requested.

The applicable subheading for the Christmas Santa will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, nativity scenes and figures thereof, other, other, other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 Theodore Rauch at 212-466-5892.


Roger J. Silvestri

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