Base
8905661993-09-24New YorkClassification

The tariff classification of Christmas stocking holders from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

8306.29.0000

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

32 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-21 · Updates real-time

Summary

The tariff classification of Christmas stocking holders from China

Ruling Text

NY 890566 September 24, 1993 CLA-2-83:S:N:N3:113 890566 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Chris Kuehler Archer Freight Systems, Inc. P.O. Box 4660067 San Antonio, TX 78246-0067 RE: The tariff classification of Christmas stocking holders from China Dear Mr. Kuehler: In your letter dated September 17, 1993, on behalf of Builders Square, you requested a tariff classification ruling. The merchandise is a boxed set of four Christmas stocking holders. Each holder has a rectangular cast iron base with hook and is topped with a different hand-painted resin holiday figure. The figures include a Christmas tree, Santa on a sleigh, Mr. Snowman and Santa at a fireplace. The applicable subheading for the stocking holder set will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport