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The tariff classification of a Christmas stocking from China.
N323824 January 24, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Stella Chow Karasia Imports, Inc. 532 N. Gerona Ave. San Gabriel, CA 91775 RE: The tariff classification of a Christmas stocking from China. Dear Ms. Chow: In your letter dated January 21, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the American Girl Holiday Stocking, SKU #HKF68-MF1A. The Christmas stocking is composed of multicolored cotton knitted fabric, featuring various seasonal designs. The stocking has a stuffed white polyester knitted cuff, which features a hanging loop and a representation of the American Girl star. The stocking measures 35 cm x 27 cm. This article will be marketed and sold only for Christmas. The applicable subheading for the American Girl Holiday Stocking, SKU #HKF68-MF1A, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division