United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 886971 - NY 887116 > NY 887004

Previous Ruling Next Ruling
NY 887004




July 02, 1993

CLA-2-69:S:N:N3:227 887004

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6913.10.5000 and 9505.10.2500

Ms. Michele I. Smith
BC 164A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of lighted porcelain buildings and Christmas tree ornaments from Thailand.

Dear Ms. Smith:

In your letter dated June 1, 1993, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following:
a) five porcelain lighted buildings, stock numbers 97794, 97795, 97796, 97797 and 97798, which are decorated with Christmas- like ornaments. Each possesses a UL light cord that is inserted into its bottom aperture. The lighting effect is noted through window-like openings located on these buildings;
b) six plastic Christmas tree ornaments (known as the "Santakins Collectibles") which accompany the above porcelain buildings, stock numbers 97794 (two samples depicting Santa Claus and Mrs. Claus), 97795, 97796, 97797 and 97798 (each depictng one of Santa's helpers). These ornaments measure no more than 2.5 to 3 inches high and possess a textile loop for hanging purposes.

You feel that since the above articles (the decorative porcelain buildings and the plastic tree ornaments) will be packaged, imported and sold together, this merchandise should be properly classified as a set (noting the essential character of the set to be imparted by its porcelain component) under subheading 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain.

To be classified as a set, this merchandise must consist of "products or articles put up together to meet a particular need or carry out a specific activity". While both items are decorative in nature, the tree ornaments are specifically designed to decorate a Christmas tree and, therefore, are considered to be festive articles for use during the Christmas season. However, despite their decorative features, porcelain buildings as a class or kind of merchandise are not specifically holiday related since they can be used all year round and come in a variety of motifs. Accordingly, they are not considered to be festive articles, thereby precluding them from the criteron of meeting a particular need or carrying out a specific activity with the Christmas tree ornaments.

The applicable subheading for the lighted porcelain buildings will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The duty rate will be 9 percent ad valorem.

The applicable subheading for the plastic Christmas tree ornaments will be 9505.10.2500, HTS, which provides for articles for Christmas festivities...other Christmas ornaments. The rate of duty will be 5 percent ad valorem.

Articles classifiable under subheadings 6913.10.5000 and 9505.10.2500, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

Previous Ruling Next Ruling

See also: