CLA-2-95:RR:NC:SP:222 B83660

Ms. Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a textile Santa from China.

Dear Ms. Aldinger:

In your letter dated March 17, 1997, you requested a tariff classification ruling.

The submitted sample is identified as item #971609, Big Surprise Santa. Santa measures 24 inches high. This item is composed of nylon woven fabric and it is stuffed. It has a loop on the back, below the neck for hanging. The three dimensional Santa is wearing the traditional red and white suit with a red and white hat. He has long white hair, beard and mustache. Santa is also wearing green gloves and black boots.

The applicable subheading for the stuffed Santa will be 9505.10.5020., Harmonized Tariff Schedule of the United States (HTS), which provides for festive...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 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division