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NY 811290




CLA-2-69:S:N:N3:227 811290

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000

Ms. Michele I. Smith
Sears Merchandise Group
3333 Beverly Road Dept. 733IMP
Hoffman Estates, IL 60179

RE: The tariff classification of decorative ceramic mugs and plates from China.

Dear Ms. Smith:

In your letter dated May 25, 1995, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following decorative ceramic articles:
a) a decorative mug and plate, known as the "Night Before Christmas" set (item number 97224), which features a mug decorated with garlands, stockings and red bows as well as a decorated plate with a Christmas-like decor and the wording "Twas the Night before Christmas and all through the House."
b) a decorative mug and plate, known as the "4 Santa with Love" set (item number 92739), which features a mug and plate decorated with gingerbread men, candy canes and Christmas-like foliage, noting that all the articles possess the wording of "4 Santa with Love."

It is to be noted that the subject plates, measuring nearly 8 1/4 inches in diameter, are so decorated that they lose the utilitarian features of a functional plate. Moreover, the instant mugs possess such a protruding exterior decor which creates interior crevices that are difficult to clean, thereby losing the functionality of a drinking mug.

The applicable subheading for the decorative ceramic mugs and plates, item numbers 97224 and 92739, 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.

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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