United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY C81377

November 17, 1997

CLA-2-97:L:C:CTS22:G24 C81377


TARIFF NO.: 9505.10.5020

Ms. Lynn O'Beirn
Four Star International Trading Co.
3330 East 79th Street
Cleveland, Ohio 44127

RE: The tariff classification of a Santa Claus hat from the China.

Dear Ms. O'Beirn:

In your letter dated October 31, 1997, you requested a tariff classification ruling on a Santa Claus hat, your style number 124.

The Santa Claus hat is designed in a cone shape with a white pom-pom at the peak. It is made of red polyester, and has a two and a half inch, white spun polyester cuff at the opening. The principal use for this hat is for Christmas festivities and is worn only during the Christmas season.

The applicable subheading for the Santa Claus hat 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 is free.

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.


Thomas S. Winkowski

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