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NY A84632




June 20, 1996

CLA-2-83:RR:NC:GI:113 A84632

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000

Ms. Rose Althoff
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a novelty Santa from India

Dear Ms. Althoff:

In your letter dated May 24, 1996, you requested a tariff classification ruling.

The merchandise is item number 15526-4, the Santa Rocking Toy. It is a novelty article that depicts a two-dimensional Santa fishing on the moon using a heart as bait. It is made of cut sheet iron and brightly painted red, gold, yellow, and green. The item is weighted and rests in pivot fashion on a six-inch high base, enabling it to rock back and forth when given a push by hand. In the opinion of this office, the Santa Rocking Toy is primarily decorative in nature.

The applicable subheading for the Santa Rocking Toy will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The general rate of duty will be 3 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 James Smyth at 212-466-2084.

Sincerely,

Roger J. Silvestri
Director

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