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March 10, 1999

CLA-2-95:RR:NC:SP:222 D87947

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. Arlen T. Epstein
Tompkins & Davidson
1515 Broadway
One Astor Plaza
New York, NY 10036-8901

RE: The tariff classification of a Santa draft dodger from China.

Dear Mr. Epstein:

In your letter dated February 17, 1999, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample is identified as a Santa Draft Dodger, #PP-188525. It is a three dimensional full-bodied representation of Santa Claus. This item is made of man-made fiber material. Santa is fully stuffed and weighted to remain in place. He is in a sitting position with legs spread. This item measures approximately 14 inches in height and 37 1/2 inches in width.

Santa is dressed in the traditional Santa Claus outfit. A red jacket and pants with white trim, red stocking cap with white trim, black boots, white beard and mustache and green gloves. This product can be used to prevent a draft or as a door stop.

The sample is returned as you requested.

The applicable subheading for the Santa Draft Dodger 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. The rate of duty will be free.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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