NY 0854202 - The tariff classification of Santa Claus figures from Taiwan - United States International Trade Commision Rulings

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NY 854202

July 24, 1990

CLA-2-95:S:N:N3D:225 854202

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000

Mr. Bruce J. Bender
Costco Wholesale
10809 120th Avenue N.E.
Kirkland, WA 98033

RE: The tariff classification of Santa Claus figures from Taiwan

Dear Mr. Bender:

In your letter dated July 9, 1990, you requested a tariff classification ruling.

Your inquiry included one sample and 4 pictures of Santa Claus figures. Each article is depicted performing some kind of an activity associated with Santa's work. The figures are made of sawdust and polyester. Each has a height no greater than 11 and 1/4 inches tall. They are all dressed in the traditional Santa outfit of red coat, pants and hat trimmed in white, with black boots, gloves and wire frame glasses. Two figures are carrying textile sacks filled with presents, while one is carrying a Christmas tree (of proportionate size to the Santa), still another is busy painting at his workbench. Each figure is immovable and permanently fixed in position.

The applicable subheading for the Santa Claus figures will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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