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NY B86677



June 30, 1997

CLA-2-97:L:C:CTS22:G24 B86677

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. John Qualey
Rogers & Brown Custom Brokers, Inc.
2 Cumberland Street
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of Santa Claus hats from the China.

Dear Mr. Qualey:

In your letter dated June 17, 1997, you requested a tariff classification ruling on a Santa Claus hats for your client Norman Perry Inc.

The Santa Claus hat is designed in a cone shape with an white acrylic pom-pom at the top peak. It is made of red cotton velvet, and has a two and a half inch, white spun polyester cuff at the opening. You state that its principal use in the U.S. is for Christmas festivities and is worn only during the Christmas season.

The applicable subheading for the Santa Claus hat 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

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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