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NY I81749

June 3, 2002

CLA-2-95:RR:NC:2:222 I81749


TARIFF NO.: 9505.10.2500

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of item # CSC/A080, poly-resin (stone) dogs in Santa clothes from China.

Dear Mr. Hoffacker:

In your letter dated May 01, 2002, you requested a tariff classification ruling, on behalf of Big Lots Stores, Inc., your client.

You are requesting the tariff classification on item # CSC/A080, poly-resin (stone) dogs in Santa clothes. The dogs are constructed of poly-resin (stone) material with textile Santa clothes. The Santa suits and hats are glued onto the dogs and cannot be removed. The items are purely decorative, and are draped in the symbols of Christmas. The poly-resin dogs in Santa clothes will be classified in Chapter 95 of the HTSUSA as Christmas ornaments. Color photos were submitted, instead of samples.

The applicable subheading for the item # CSC/A080, polyester-resin dogs dressed in Santa clothes, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesparts 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 Wong at 646-733-3026.


Robert B. Swierupski

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