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NY 888041

August 6, 1993

CLA-2-95:S:N:N6:343 888041


TARIFF NO.: 9505.10.5000

Ms. Barbara Willey
Applause Inc.
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a "Nightmare" Santa Claus figure.

Dear Ms. Willey:

In your letter dated June 25, 1993, you requested a tariff classification ruling.

You have submitted a picture of a Santa Claus figure from your "Nightmare" line. The figure is part of Walt Disney Productions merchandising for their movie "Nightmare Before Christmas." The Santa is a plush figure dressed in the traditional garb of a "fur" trimmed red hat and coat with a black belt. He has a white mustache and beard and a fat belly. The figure, as it will be imported, is recognizable as Santa. The country of origin is not known at this time. We assume it will come from a country entitled to Column 1 rates of duty.

The applicable subheading for the Santa Claus figure will be 9505.10.5000, 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 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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