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NY I88657





December 10, 2002

CLA-2-95:RR:NC:SP:225 I88657

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Ms. Despina Keegan
Serko & Simon LLP
Customs & International Trade Law
1700 Broadway, 31st Floor
New York, NY 10019

RE: The tariff classification of a Santa Christmas Stocking from China.

Dear Ms. Keegan:

In your letter dated December 4, 2002, on behalf of your client, Russ Berrie and Company, Inc., you requested a tariff classification ruling.

You submitted a sample and photographs of Item #79607, Santa Christmas Stocking, that consists of a traditional representation of Santa Claus in a red and white suit with black boots with stuffed head and arms (one arm holds a stuffed bag of gifts). The remainder of the stocking is not stuffed but has an opening in the back that reveals an empty pouch designed to hold small Christmas gifts. The stocking measures approximately 11-1/2 inches in height from Santa’s head to his feet, with his torso and the pouch both measuring approximately 7-1/2 inches in height and 6-3/4 inches in width. A textile ribbon loop is attached to the rear of the Santa’s hat, allowing the stocking to be hung.

Your sample is being returned upon your request.

The applicable subheading for Item #79607, Santa Christmas Stocking, will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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