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D860731999-01-15New YorkClassification

The tariff classification of three Santa figurines from China and the Philippines.

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

Cross-Source Intelligence

Primary HTS Code

9505.10.2500

$20.1M monthly imports

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Court Cases

5 cases

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of three Santa figurines from China and the Philippines.

Ruling Text

NY D86073 January 15, 1999 CLA-2-95:RR:NC:SP:222 D86073 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Daniel J. Gluek Serko & Simon LLP One World Trade Center, Suite 3371 New York, NY 10048 RE: The tariff classification of three Santa figurines from China and the Philippines. Dear Mr. Gluek: In your letter dated December 18, 1998, on behalf of your client Russ Berrie and Company, Inc., you requested a tariff classification ruling. You have submitted three samples of Santa figurines that are made of ceramic materials. The first sample is identified as item #16673. This article is part of “The Legend of Saint Nicholas” collection of figurines. It measures approximately 6 inches in height. This is a bearded Santa Claus wearing a hooded coat and carrying a Christmas tree in one hand and toys in the other. The second sample, item #16674, measures approximately 8.5 inches in height. Your letter of inquiry states that it is also a part of the “Legend of Saint Nicholas” collection. This figurine represents a bearded Santa Claus carrying a basket. The third sample is identified as item #16677. Your letter states that it is part of “The Christmas Sampler” collection of figurines. This item represents a bearded Santa Claus wearing a red hat and coat, trimmed with Christmas trees. The figurine includes a small polar bear sitting beside Santa. The samples are returned as you requested. The applicable subheading for the three styles of Santa figurines 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

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