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NY k88119

July 30, 2004
CLA-2-95:RR:NC:SP:225 k88119


TARIFF NO. 9505.10.2500; 6307.90.9889

Mr. Craig VerPault
Barthco International, Inc.
Maritime Center 1
2200 Broening Highway, Suite 200
Baltimore, MD 21224

RE: The tariff classification of characters in gift bags from China.

Dear Mr. VerPault:

In your letter dated July 23, 2004, on behalf of your client CVS Pharmacy, you requested a classification ruling.

You have submitted two samples that are identified as assortment number 275196. The samples are composed of 75 percent polyester fabric with polyester stuffing and 25 percent silica. The silica is a sandbag added to the bottom for weight. Both styles are 12” high Fabric Christmas Characters in Gift Bag. One style is Santa Claus and reindeer in a gift bag. Santa is wearing a hat and mittens. The reindeer is wearing a scarf around his neck. The other style is two snowmen in a gift bag. The snowmen are wearing hats, mittens and scarves. The gift bag characters are permanently affixed to the bags and cannot be removed. The sandbags placed in the bottom of the gift bags enable the bags to stand upright on a shelf or mantle.

Santa is an accepted symbol of the Christmas season and will be classified in Chapter 95 as a festive article. However, the snowmen are not considered to be symbols dedicated to the Christmas season. Therefore, the snowmen gift bag will be classified as other made up articles of textile in Chapter 63.

The samples are returned as you requested.

The applicable subheading for assortment number 275196, the Santa and reindeer gift bag, 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.

The applicable subheading for assortment number 275196, the snowmen gift bag, will be 6307.90.9889, HTS, which provides for other made-up textile articles, other. The rate of duty will be 7 percent ad valorem.

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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