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 > 1997 NY Rulings > NY 894170 - NY 894314 > NY 894203

Previous Ruling Next Ruling
NY 894203

February 15, 1994

CLA-2-95:S:N:N6:343 894203


TARIFF NO.: 9505.10.5020

Ms. Robyn Taylor
Cape Craftsmen Inc.
P.O. Box 517
Elizabethtown, NC 28337

RE: The tariff classification of two ceramic Santa candle holders from Taiwan.

Dear Ms. Taylor:

In your letter dated January 20, 1994 you requested a classification ruling.

You have submitted two samples. They are marked C4112 LAY and LAY GRAND C920232. Each item is ceramic and has a standing figure that is recognizable as the traditional Santa Claus. One Santa figure is standing beside a chimney which is a candle holder. The other Santa figure stands beside a candle holder decorated with a bow and holly. The Santa figures and the candle holders are joined by the base of the item.

The applicable subheading for both Santa figurines with candle holders will be 9505.10.5020, 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 duty rate 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: