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July 9, 1999

CLA-2-69:RR:NC:2:227 E83655

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4400; 6913.90.5000

Ms. Despina Keegan
Serko & Simon LLP
One World Trade Ctr., Ste. 3371
New York, NY 10048

RE: The tariff classification of ceramic mugs and ornamental articles from China.

Dear Ms. Keegan:

In your letter dated June 18, 1999, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following fine ceramic articles of stoneware:
a) a Victorian-styled mug, item number 12875, which measures approximately 4 inches high with an open flared top of 3 ½ inches in diameter that tapers down to a base diameter of 2 ¼ inches. It features a decorative looped handle and the wording, in gold print, “The spirit of the season is peace” situated on one side of the exterior with the depiction of a small Christmas tree ornament on the other side. It is stated to be valued at $6 each.
b) a decorative hexagonal-shaped plate, item number 13341, which measures approximately 8 ¼ inches (21 cm) at is widest point and features at its midsection a glazed over design with the depiction of berries and the wording “Sing HallelujahÂwords borrowed from the songs of angels.” It is stated to be valued at $9 each.
c) a decorative bell, item number 13342, which measures about 7 ½ inches in height. It features on the exterior the raised motif of bows and holly and contains an interior dangling article.

You claim that the ceramic mugs, based on their shapes, and the ceramic decorative plates should be properly classified under subheading 6912.00.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareÂother than of porcelain or china: cups valued over $5.25 per dozenÂplates not over 22.9 cm in maximum diameter and valued over $6 per dozen, and dutiable at the rate of 4.5 percent ad valorem. However, since the ceramic mugs are considered to be elegantly styled mugs and the ceramic decorative plates are primarily designed for decorative purposes, consideration of classification under the above subheading is precluded.

It is also asserted that the ceramic bells should be classified under subheading 6912.00.5000, HTS, which provides for other ceramic household articlesÂother than of porcelain or china. However, since these bells are principally designed for use as decorative articles, classification under subheading 6912.00.5000, HTS, is precluded from consideration.

The applicable subheading for the ceramic mug, item number 12875, will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareÂother than of porcelain or china: mugs and other steins. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the decorative ceramic plate, item number 13341, and ceramic bell, item number 13342, will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles, other. The rate of duty will be 6 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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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