The tariff classification of a "Christmas Stocking" from India.

N056320 April 8, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. David Byrd Scout LTD, Inc. DBA Park Designs 405 Gateway Drive P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of a “Christmas Stocking” from India. Dear Mr. Byrd: In your letter dated March 27, 2009, you requested a tariff classification ruling. You submitted a sample of a “Christmas Stocking” identified as style #851-51, which is a stocking comprised of cotton, with a cuff on top with an attached hanging loop. The stocking measures approximately 21” in length x 9-1/2” across from heel to toe, and has a quilt-like stitched appearance of assorted colored geometric shapes with diverse stripe and checkerboard patterns, stars and holly leaves. The article is designed and marketed for hanging as a stocking for the Christmas holiday. A Christmas stocking is specifically cited in the Explanatory Notes to Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as an exemplar of "Articles traditionally used at Christmas festivities." The applicable subheading for the “Christmas Stocking” identified as style #851-51 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 World Wide Web at http://www.usitc.gov/tata/hts/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "For Business" and then on "Textile, Wool, Fur"). We are unable to issue a ruling for the “Mantle Scarf” identified as style #851-50, without additional information. You state in your ruling request that the purpose of this article is to decorate a mantle, but that the scarf may also be used as a “window treatment.” Please describe the scarf’s use as a “window treatment.” Also, provide advertising showing how this scarf will be marketed. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division