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NY 806943




March 17, 1995

CLA-2-69:S:N:N3:227 806943

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.50; 9405.50.40; 9505.90.60

Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center
New York, N.Y. 10048

RE: The tariff classification of ornamental ceramic articles from China and Taiwan. The candles included with each article are from Taiwan.

Dear Mr. Epstein:

In your letter dated February 8, 1995, you requested a tariff classification ruling. Samples are being returned as requested.

The merchandise in question are described as follows:

1. Item number 14381 is a ceramic monster head containing a monster face. The monster head measures approximately 3 inches in width by 5 and 1/2 inches in height by 3 inches in depth. The front of the monster head depicts the face of a monster with an angry expression. The votive candle is placed inside the monster head to illuminate the face of the monster head.

2. Item number 14382 is a ceramic article bearing the full shape of a pumpkin including a stem on top. The pumpkin, hollow inside, has cut out facial features and a removable top allowing for placement of a small votive candle. In this case the candle serves to illuminate the face of the pumpkin and, therefore, replicates the traditional form of an "illuminated jack-o-lantern". The item is similar to that described in HQ 087153, dated August 23, 1990, where an illuminated ceramic "jack-o-lantern" was classified as a festive article.

3. Item number 14404 is a porcelain holder measuring approximately 2 and 1/2 inches in height and 2 and 1/2 inches in diameter. The exterior of the holder is decorated with different styles of raised seashells and other species of sea creatures. A votive candle is placed on the inside bottom of the holder to provide illumination. There are a number of holes drilled in the holder to allow light from the candle to escape.

4. Item number 15331 is a porcelain wedding candleholder measuring approximately 2 and 3/4 inches in diameter by 3 and 1/8 inches in height. The exterior of the holder is decorated with a raised, molded motif, consisting of a ribbon extending around the entire of the holder. The ribbon is depicted as being held in place by four white doves in flight. A votive candle is placed on the inside bottom of the holder to provide illumination. There are a number of holes drilled in the holder to allow light from the candle to escape.

5. Item number 35744 is a porcelain angel candleholder consisting of three angels made of porcelain standing on a circular base measuring approximately 4 inches in diameter by 5/8 of an inch in height. In the center of the top of the base is a holder for a candle that measures approximately 6 inches in height.

The applicable subheading for the ceramic monster head, item number 14381 will be 6913.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for ornamental ceramic articles of other than porcelain or china. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the pocelain seashell candleholder, item number 14407, the porcelain wedding candleholder, item number 15331, and the porcelain angel candleholder, item number 35744, will be 9405.50.40, HTS, which provides for other non-electrical lamps and lighting fittings not of brass. The rate of duty will be 7.3 percent ad valorem.

The applicable subheading for the votive pumpkin, item number 14382, will be 9505.90.60, HTS, which provides for festive, carnival or other entertainment articles; parts and accessories thereof: other: other: other. The rate of duty will be free.

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
New York Seaport

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