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NY 887128




June 29, 1993

CLA-2-69:S:N:N3:227 887128

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6913.10.5000; 8306.29.0000 and 9503.90.6000

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

RE: The tariff classification of miniature accessories to ornamental buildings from China.

Dear Ms. Smith:

In your letter dated June 7, 1993, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following accessories, stock number 97885, to various ornamental buildings:
a) four porcelain figurines which depict Santa Claus carrying a gift bag, a man carrying a box, a woman in purple and a woman with a child;
b) two miniature park benches and a street sign (indicating Main Street and Valley Avenue) that are stated to made of tin;
c) two miniature battery-operated hexagon lamp posts;
d) two miniature sisal trees with snow frosted tips and a wood base.

You feel that the miniature park benches and the street sign should be properly classified under subheading 8007.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of tin. However, since these items are specifically provided for elsewhere, consideration of classification under the above subheading is precluded.

You also state that the miniature hexagon lamp posts should be properly classified under subheading 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings. However, since these lamps are principally used as toys, noting that Chapter Note 1 (l) of Chapter 94 of the Harmonized Commodity Description and Coding System, excludes toy lamps or lighting fittings (heading 9503), classification under the above subheading is precluded.

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

The applicable subheading for the miniature park benches and street sign will be 8306.29.0000, HTS, which provides for statuettes and other ornaments of base metal. The duty rate will be 5 percent ad valorem.

The appropriate subheading for the miniature lamp posts will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the sisal trees, stock number 97885. Your request for a classification ruling should include a complete breakdown of all the components by weight and value.

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

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