CLA-2-95:S:N:N6:343 888362
Ms. Mona Webster
Target Stores
P.O.Box 1392
Minneapolis MN 55440-1392
RE: The tariff classification of a Christmas stocking and six
marking pens
from China.
Dear Ms. Webster:
In your letter dated July 12, 1993, you requested a tariff
classification ruling.
You have submitted a sample of an item called a 14 inch coloring
Christmas Stocking, Style 5281A. The stocking is made of a woven polyester
and cotton fabric which has a Santa design stamped on it. Inside the
stocking are six water based washable marking pens to be used to color in
the design on the stocking.
The applicable subheading for the Christmas stocking will be
9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which
provides for festive, carnival or other entertainment articles ... parts and
accessories thereof, articles for Christmas festivities and parts and
accessories thereof, other, other. The rate of duty will be 5.8 percent ad
valorem.
The applicable subheading for the six marking pens will be 9608.20.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
...felt tipped and other porous-tipped pens and markers. The rate of duty
will be 8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
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,
Jean F. Maguire
Area Director
New York Seaport