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NY C88034

June 18, 1998

CLA-2-95:RR:NC:SP:222 C88034


TARIFF NO.: 9505.10.2500

Mr. David M. Rickert

E. Besler & Company

P. O. Box 66361

Chicago, IL 60666-0361

RE: The tariff classification of a rocking/snoring Santa from China.

Dear Mr. Rickert:

In your letter dated May 5, 1998, on behalf of your client LTD Commodities, Inc., you requested a tariff classification ruling.

The descriptive literature you submitted shows an item identified as RSQ Rocking/Snoring Santa. This item measures 12" high x 6-1/4" long x 10" wide. The Santa is seated in a wooden rocking chair. The rocker has armrests and a spindle back. A fringed area rug that measures 10" long x 6" wide is included with Santa and the rocking chair.

Santa is wearing glasses. He is dressed in red, white and green striped pajamas with a matching night cap. Santa holds a fabric covered book in one hand and a hand-painted watch in the other. This product has an on/off switch and it uses two "AA" batteries. The animated Santa's head rocks back and forth, causing the whole chair to rock.

The applicable subheading for the rocking/snoring Santa will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.


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