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NY F88182

July 20, 2000

CLA-2-95:RR:NC:SP:222 F88182


TARIFF NO.: 9505.10.2500

Mr. Albert Z. Lencovski
Etna Worldwide Corp.
53 West 23rd Street
New York, NY 10010

RE: The tariff classification of Santa hat chair decorations from China.

Dear Mr. Lencovski:

In your letter dated June 23, 2000, you requested a tariff classification ruling.

The submitted sample is a Santa hat style chair cover decoration. This product is made of 100% polyester plush fabric. It is designed to adorn most types of straight back chairs, office chairs, kitchen chairs, folding chairs and dining room chairs. The red and white chair covers measure 20 inches wide by 26 inches high. This type of chair cover is primarily used during the Christmas holidays as a decoration.

The applicable subheading for the Santa hat style chair covers 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 212-637-7090.


Robert B. Swierupski

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