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NY B87253



July 22, 1997

CLA-2-97:L:C:CTS22:G24 B87253

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a Fabric Mantle Santa Claus from the China.

Dear Mr. O'Neill:

In your letter dated June 26, 1997, you requested a tariff classification ruling on a "Santa Mantle Decoration" on behalf of your client House of Lloyd.

The sample presented consists of a traditional Santa head mounted directly to the arms and legs. No torso is physically present. The Santa is designed to sit on a mantle with the arms and legs extended out on each side of the head. It is 12" in height and 30" in width and has six 30" ribbons which hang down from the legs. The mantle Santa is composed of tricot, cotton and plush filled with polyester fiber.

The applicable subheading for the "Santa Mantle Decoration" 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). 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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