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NY D84471




December 3, 1998

CLA-2-95:RR:NC:SP:222 D84471

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of Christmas articles from China.

Dear Mr. Murphy:

In your letter dated November 6, 1998, on behalf of your client Cardinal, Inc., you requested a tariff classification ruling.

You have submitted a sample that is identified as style no. G4375, Santa Claus pitcher and cup "solo set". The ceramic article has been hand painted to resemble Santa Claus. The sample is composed of three parts, a twelve ounce cup and a covered eleven ounce pot for hot or cold beverage. This set can be used as a stacking creamer/sugar dish. Although these items may be used separately, when stacked together, the pitcher and cup "solo set" is a three dimensional representation of Santa Claus.

The sample is returned as you requested.

The applicable subheading for the Santa Claus pitcher and cup "solo set" will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: other, other. The rate of duty will be free.

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 Alice Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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