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NY 806559

March 06, 1995

CLA-2-95:S:N:N6:343 806559


TARIFF NO.: 9505.10.5020

Ms. Natouchka Patrice Rampy
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, NY 10004

RE: The tariff classification of a Christmas stocking and a stuffed Santa wall decoration from China.

Dear Ms. Rampy:

In your letter dated February 2, 1995, on behalf of Town and Country Linen Corporation, you requested a classification ruling.

You have submitted two samples. You have provided no style numbers for these samples. The first is a large textile Christmas stocking with a cardboard insert for support. The stocking has an appliqued design on the front and a loop for hanging.

The second item is a wall decoration in the form of the traditional Santa Claus figure. It is made of fabric and has a cardboard insert for support. The figure is lightly stuffed with foam on both front and back. Certain areas such as Santa's face, hair, beard and the trim on his suit appear to contain more stuffing and give a three dimensional appearance.

U.S. Customs Headquarters has ruled in HRL 954735 of August 17, 1993 and HRL 954253 of August 16, 1993 that similar lightly stuffed wall decorations depicting the traditional figure of Santa were classifiable in heading 9505. Your samples are being returned, as you requested.

The applicable subheading for both the stocking and the Santa wall decoration 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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