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NY 895351

March 28, 1994

CLA-2-95:S:N:N6:343 895351


TARIFF NO.: 9505.10.5020

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

RE: The tariff classification of a Santa candle holder from China.

Dear Mr O'Neill:

In your letter dated February 23, 1994, on behalf of Sterling Supply Inc., you requested a tariff classification ruling.

You have submitted a sample of a 12 1/2 inch high wooden Santa Claus candle holder. It is identified as item #2086. The candle holder is a three dimensional figure recognizable in the United States as the traditional Santa Claus. When the figure's hat is removed there is a place in which a candle can be inserted. The item is essentially a decorative figure of Santa and can also be used as a candle holder.

The applicable subheading for Santa candle holder 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, other. The rate of duty 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.


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