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NY 806979




CLA-2-69:S:N:N3:227 806979

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000

Ms. Barbara Willey
Applause, Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a decorative ceramic stein from Brazil.

Dear Ms. Willey:

In your letter dated February 15, 1995, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a decorative ceramic stein, known as "The Lion King" stein, which measures approximately 7 inches high with a base diameter of 3 3/4 inches. It is noted that the bas-relief "mural" depicts a major scene from "The Lion King", namely the birth of Simba. It is stated that the subject stein will be marketed with a label reading: "Not for drinking purposes: decorative only".

The applicable subheading for the decorative "Lion King" stein will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 6.8 percent ad valorem.

Articles classifiable under subheading 6913.90.5000, HTS, which are products of Brazil, 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
Area Director

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