CLA-2-95:RR:NC:SP:222 B84109

Mr. David A. Eisen
Siegel, Mandell & Davidson
One Astor Plaza
1515 Braodway 43rd floor
New York, NY 10036-8901

RE: The tariff classification of a Santa snowglobe from China and Taiwan.

Dear Mr. Eisen:

In your letter dated April 3, 1997, on behalf of your client you requested a tariff classification ruling.

The submitted sample is a "Santa Snowglobe", item #PP-159933. It is a three-dimensional figurine designed to represent Santa Claus. The figurine is depicted wearing the traditional red and white suit, black boots and black gloves. He is carrying a sack of toys on his shoulder. The chest section contains a water-filled, glass snowglobe. Inside the snowglobe, there are cartons of milk and cookies. The essential character is imparted by the Santa figurine.

This sample is being returned as requested. The applicable subheading for the Santa snowglobe 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