CLA-2-95:RR:NC:SP:225/222 C88539

Marla O'Dell

Westwater Enterprises

917 Mountain Ave.

Mountainside, NJ 07092

RE: The tariff classification of Christmas Stockings from India

Dear Ms. O'Dell:

In your letter dated June 2, 1998 you requested a tariff classification ruling.

A sample of a large size Christmas stocking called "Crafter's Canvas Stocking", item number STRG054, was provided. The deep burgundy with forest green trim sixteen inch stocking is made of 100 percent cotton. The small size will be nine inches.

The applicable subheading for both sizes of the "Crafter's Canvas Stocking", Item STRG054 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Articles for Christmas festivities ....: Christmas ornaments: Other: Other. The rate of duty will be free.

At this time, articles classified in HTS 9505.10.2500 are not subject to quota restraints or visa requirements.

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 Specialists Alice Masterson at (212) 466-5892 or Alice J. Wong at (212) 466-5538.

Sincerely,

Robert B. Swierupski

Director

National Commodity

Specialist Division