United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY H83144

July 20, 2001

CLA-2-95:RR:NC:SP:222 H83144


TARIFF NO.: 9505.10.2500

Ms. Jenny Davenport
Wal Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of Christmas stockings from China.

Dear Ms. Davenport:

In your letter dated June 26, 2001, you requested a tariff classification ruling.

You have submitted three styles of Christmas stockings. The Christmas stockings are fashioned in the shape of large mittens. They are composed of 97 percent non-woven felt fabric, 1 percent wood and 2 percent paper mache. Each stocking has a string attached to the top for hanging. The stockings also have hook and loop fasteners at the top for closure. A hang tag with the words “Holiday Time” is attached to each Christmas stocking.

The first sample is identified as style number 0113051. This Christmas stocking includes a reindeer wearing a blue scarf around his neck. Two small pinecones, a green branch and plastic red berries decorate his head between the antlers. The front of the Christmas stocking is decorated with an evergreen tree, a wood birdhouse and snowflakes.

The second sample, style number 0113053, is a Christmas stocking with a teddy bear wearing a Santa hat. The teddy bear also wears a collar with a red bow at the neck. The front of the stocking has a decorated Christmas tree with a wood birdhouse.

The third sample is identified as style number 0113054. It is a Christmas stocking with a snowman wearing a hat and scarf. An artificial branch, a pinecone and red berries made of plastic are included in the snowman’s hatband. The front of the Christmas stocking is decorated with small snowflakes and a large snowflake and a small snowman in the center.

The samples are returned as you requested.

The applicable subheading for the three styles of mitten Christmas stockings, 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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