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NY G89264




June 7, 2001

CLA-2-95:RR:NC:2:222 G89264

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. James Garst III
5509-B West Friendly Road, Suite 201
Greensboro, NC 27410

RE: The tariff classification of a Christmas decoration from China.

Dear Mr. Garst:

In your letter, dated April 18, 2001, you requested a classification ruling on behalf of your client, Les Hans Company Ltd.

You have submitted one sample of a Christmas decoration. The sample is being returned as you have requested.

The merchandise is an oversized, traditional, red and white Santa Claus hat that will be marketed as a cover for the back of a chair for use during the Christmas season. The body is 100 percent cotton; the pile trim across the bottom and the pompom at the top are 100 percent acrylic. The chair-cover measures 19 inches in width and 21 inches in height. The item will be sold at specialty stores during the Christmas retail season.

The applicable subheading for the Santa Claus hat chair-cover will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, 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 CFR 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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