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NY B86529



June 24, 1997

CLA-2-97:L:C:CTS22:G24 B86529

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Ms. Katherine Zheng
Rong Mei USA Inc.
C/O Comet Custom Brokers
147-05 176th Street
Jamaica, NY 11434

RE: The tariff classification of a fabric Santa Claus.

Dear Ms. Zheng:

In your letter dated June 9, 1997, you requested a tariff classification ruling on a fabric Santa Claus which will be made in China.

The sample of the Santa presented with your ruling request is 40" in height, dressed in a full length red coat with white trim and adorned at the bottom with felt Christmas trees and a snowman. The hair and beard of the Santa are constructed of long strips of white felt and a 32" red cap is attached to the head. The Santa is designed to be hung or draped over a chair since only the upper torso is stuffed.

The applicable subheading for the fabric Santa Claus will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other: other. other. The rate of duty is free.

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

REPLY TO: AREA PORT DIRECTOR, 11099 S. LA CIENEGA BOULEVARD, LOS ANGELES, CA 90045

Your sample is being returned under separate cover.

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,

Thomas S. Winkowski

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