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NY 805510

January 30, 1995

CA-2-95:S:N:N6:343 805510


TARIFF NO.: 9505.10.5020

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway, 43rd. Floor
New York, NY 10036-8901

RE: The tariff classification of an oversized Christmas stocking from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated December 29, 1994, on behalf of Avon Products Inc., you requested a tariff classification ruling.

You have submitted a sample of an oversized Christmas stocking. It measures 35 inches in length and 26 inches in width at its widest point. It is made of woven fabric and is lined. It appears to have fiberfill between the outside surface and the lining. The front of the stocking is quilted. You state that the fabric from which the stocking is made is 65% polyester and 35% cotton. A picture on the front of the stocking depicts Santa carrying a sack of toys against a snowy background.

You state that a battery operated musical mechanism will be incorporated in the top interior section of the stocking and that a battery operated string of Christmas tree lights will decorate the opening of the stocking. You also state that the product will have a hanging loop to enable the user to hang the stocking from a wall or fireplace. Your sample is being returned as you requested.

The applicable subheading for the oversized Christmas stocking 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 item number is free of duty.

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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