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NY D81599




September 18, 1998

CLA-2-69:RR:NC:2:227 D81599

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

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

Dear Ms. Gibson:

In your letter dated August 21, 1998, you requested a tariff classification ruling. Sample is being returned as requested.

The subject merchandise is heart-shaped decorative ceramic plates, style numbers 109425 and 11588, which measure approximately 7 1/4 inches by 8 inches and possess a raised lace-type pattern on the exterior surface with scalloped rim.

You claim that the instant merchandise should be properly classified under subheading 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. However, since these plates are designed for decorative usage, they are provided for elsewhere, thereby precluding consideration of classification under the above subheading.

The applicable subheading for these decorative ceramic plates 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 6.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794.

Sincerely,

Robert B. Swierupski
Director,

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