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English Vocabulary

The North Pole = the point of earth that is most north (also the home of Santa Claus)
Polish = the name of the people from Poland
Santa Claus = the man with a white beard and a red suit that delivers Christmas presents.

The Joke
Question: What nationality is Santa Claus?
Answer: North Polish.

Why is it funny?
Santa Claus is supposed to live in the North Pole with his wife, some reindeer and elves.
There is no such nationality or ethnic group as ‘North Polish’, but there is however, the nationality, Polish, as in, the people from Poland.

http://www.woodwardenglish.com/nationality-of-santa-claus/