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NY C89133


June 30, 1998

CLA-2-69:RR:NC:2:227 C89133

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000; 9505.10.2500

Ms. Michele Smith

Sears, Roebuck and Co.

3333 Beverly Rd. BC 204A

Hoffman Estates, IL 60179

RE: The tariff classification of ceramic trinket boxes and Christmas decorations from China.

Dear Ms. Smith:

In your letter dated June 10, 1998, you requested a tariff classification ruling. Samples are being returned as requested in noting stock number 90583 was received in a broken condition.

The samples and photos submitted depict the following ceramic articles:
a) a heart-shaped bisque porcelain trinket box, stock number 90587, which measures approximately 3 1/2 inches at its widest dimension with an interior depth of 1 inch. It possesses a hinged lid decorated with an ivory rose in relief.
b) a round-shaped footed bisque porcelain trinket box, stock number 90592, which measures about 2 1/4 inches in diameter with an interior depth of 1 1/4 inches. It features a removable top decorated with two angel- like heads and a body embellished with roses in relief.
c) porcelain Christmas figurines, stock number 90583, which depict two angels with a Christmas tree and a penguin; and one angel with a Christmas tree and a gift, all measuring between 4 3/4 to 5 inches high.

You state that the subject merchandise should be classified under subheading 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. However, since the figurines depicting the angels with Christmas trees are specially provided for elsewhere, consideration of classification under this subheading is precluded.

The applicable subheading for the porcelain angels with Christmas trees, stock number 90583, will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles...other articles for Christmas festivites. The duty rate will be free.

The applicable subheading for the porcelain trinket boxes, stock numbers 90587 and 90592, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. 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 letter 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,


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