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NY B83091



MAR 25, 1997

CLA-2-96:L:C:CTS22:G24 B83091

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Ms. Cheryl L. Robbins
Fritz Companies, Inc.
Logan Office Center, Harborside Drive
Logan International Airport
East Boston, MA 02128

RE: The tariff classification of a porcelain lighted house from China.

Dear Ms. Robbins:

In your letter dated March 6,1997, you requested a tariff classification ruling on a porcelain lighted house, on behalf of your client Ames Department Stores.

The sample presented is described as a porcelain lighted house, sku number 45533882, which is six inches wide and ten inches high. You state that this item is marketed only during the Christmas season and is sold as an addition to the Victorian Village Collection.

You have suggested a classification of 9505.10.2500 for this item. Since this porcelain house is not designed as a Christmas tree ornament, it does not qualify for classification under this harmonized tariff number.

The applicable subheading for the porcelain lighted house will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for "festive articles or other entertainment articles,...Articles for Christmas festivities and parts and accessories thereof: Other: Other." The rate of duty is free.

110099 S. LA CIENEGA BOULEVARD, LOS ANGELES, CA 90045

Your sample is being returned under separate cover.

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,

Thomas S. Winkowski
Area Port Director

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