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NY K87479




July 7, 2004
CLA-2-63:RR:NC:N3:351 K87479

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500, 6307.90.9889

Spencer Hutchins
AKA International, Inc.
1200 South 192nd Street
Suite 103
Seattle, WA 98148

RE: The tariff classification of stuffed figures from China

Dear Mr. Hutchins:

In your letter dated June 23, 2004, you requested a tariff classification ruling on behalf of Studio 33.

The first sample submitted, identified as style 63161, is a pair of stuffed figures, a snowman and a Santa; each stands11 inches tall. Both figures are dressed in red with green shoes and are decorated in a winter motif. You indicate that they are intended for decorative purposes only. They will be imported and sold together.

The second sample, identified as style 63166, is a stuffed snowman and a Santa, each sitting on a sled. They stand approximately 10 inches high. Both figures are dressed in red and green and are decorated in a winter motif. You indicate that they are intended for decorative purposes only.

The third sample, identified as style 63318, is a stuffed snowman and another figure that you call Santa; however, other than a beard, there is nothing about the figure to indicate it is Santa. Both stand approximately 10 inches high and are dressed in blue and decorated in a winter motif. You indicate that these are intended for decorative purposes only.

The submitted samples of paired figures are not sets according to the General Rules of Interpretation to the Harmonized Tariff Schedule of the United States (HTS). Products must be put up together to meet a particular need or carry out a specific activity in order to be regarded as a set for tariff purposes. There is no requirement that the figures be used together to perform any function. Therefore, for tariff classification purposes the Santa and snowman combination is not considered a set and each figure will be classified separately.

The snowman figures represent a winter theme but not necessarily a Christmas or other festive theme and are thus not classified in Heading 9505, HTS, which provides for festive articles. The same is true for the blue Santa-like figure.

The applicable subheading for the Snowman figures in styles 63161 and 63166 and for both figures of style 63318 will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the Santa figure in styles 63161 and 63166 will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be Free.

The samples will be returned as requested, although we are retaining the blue Santa-like figure for official purposes.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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