CLA-2-95:RR:NC:SP:222 C89727
Ms. Kimberly Fathauer
A. W. Fenton Company, Inc.
P. O. Box 360614
Columbus, OH 43236-0614
RE: The tariff classification of a baseball Santa hat from China.
Dear Ms. Fathauer:
In your letter dated July 2, 1998, on behalf of your client Consolidated
Stores Corp., you requested a tariff classification ruling.
The submitted sample is identified as item #13284745, baseball Santa hat.
It is composed of 100 percent polyester. The baseball Santa hat is available in
three styles. All three styles are designed as a Santa hat with a baseball cap
style bill and a white fluffy ball at the end of the long red cone shaped
portion of the hat. The hats have a green bill in the front and adjustable
straps at the back. The only difference between the three styles of hats is the
wording on the front of the cap. The first hat has "Merry Christmas" written
across the front with holly leaves and berries. The second hat has "I Believe
in Santa" written across the front with holly leaves and berries. The third hat
has "Ho Ho Ho" written across the front and a single line of green dots.
The sample is returned as you requested.
The applicable subheading for the baseball Santa hat, will be 9505.10.2500,
Harmonized Tariff Schedule of the United States (HTS), which provides
for...articles for Christmas festivities and parts and accessories thereof:
Christmas ornaments: 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division