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NY 850790




CLA-2-69:S:N:N3D:227 850790

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000

Ms. Kristine L. Sharratt
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minnepolis, MN 55425

RE: The tariff classification of ceramic ornamental articles from Taiwan.

Dear Ms. Sharratt:

In your letter dated March 5, 1990, on behalf of Dept. 56, Inc., you requested a tariff classification ruling.

The submitted samples at issue are identified as article #7977-4 and article #7974-0.

Article #7977-4 is described as a snowbaby angel figure 3 1/2 inches in height having angel wings and is made of bisque ceramic. The snowbaby appears to be carrying or lifting a boot or stocking containing 2 stars.

Article #7974-0 is also made of bisque ceramic and depicts two snowbaby figures emerging from an opened gift package decorated with a bow.

You maintain that both items are associated with Christmas and are classifiable under subheading 9505.10.50, HTS. However, it is our position that the snowbaby ornaments are not representative of traditional articles for Christmas festivities. Classification under Chapter 95, HTS, is therefore inapplicable.

The applicable subheading for the ceramic articles #7977-4 and #7974-0 will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other statuettes and other ornamental articles of porcelain or china. The rate of duty will be 9 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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