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NY H81107

June 8, 2001

CLA-2-95:RR:NC:2:222 H81107


TARIFF NO.: 9505.10.5020

Ralph Natale
American Shipping Co., Inc.
167-10 South Conduit Ave.
Jamaica, New York 11434

RE: The tariff classification of a Reindeer rug and a Snowman rug from China.

Dear Mr. Natale:

In your letter dated May 16, 2001, you requested a tariff classification ruling, on behalf of Commonwealth Toys and Novelty Co., your client.

You are requesting the tariff classification on two items as follows: a Reindeer rug, style BKS-5978C, and a Snowman rug, style BKS-5978B. Samples of the rugs were not submitted, but colored illustrations were submitted instead, therefore the dimensions are not available. Each style of rug is designed like a bear rug with a three-dimensional head (of a snowman and of a reindeer) at one end. The Reindeer rug’s flat rug portion is comprised of a reindeer with green and white mittens and black and white boots. The Snowman rug’s flat rug portion consists of a snowman with red and green mittens and black and green boots. The three-dimensional head of the snowman with a Santa hat with green trim and a white pompon renders the Snowman rug a festive article. The three-dimensional reindeer head with a red bow on one antler renders the reindeer rug a festive article.

Your letter of inquiry states that these items will be sold for use during the Christmas holiday season only.

The applicable subheading for the Reindeer rug and Snowman rug 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 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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