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NY F86902




May 31, 2000

CLA-2-69:RR:NC:2:227 F86902

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020; 6912.00.48; 6912.00.4100

Mr. Troy Myers
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of ceramic tableware and festive articles from China.

Dear Mr. Myers:

In your letter dated May 2, 2000, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted, with reference to stock number CH0162C, consist of the following tableware and festive articles:
a ceramic Santa sugar holder, measuring approximately 4 ¼ inches high with a base diameter of 3 ¼ inches, that depicts a three-dimensional representation of Santa with a removable top lid simulating his head.
a ceramic reindeer creamer, measuring approximately 3 ¼ inches high by 4 ¾ inches long, that depicts a three-dimensional form of a sitting reindeer with scarf extending across the body to create a looped handle. It also features a top oval-shaped opening for the insertion of cream and a small opening simulating the reindeer’s mouth for pouring cream. It is stated to be valued at $11.94 per dozen.
a bag-shaped ceramic salt shaker, measuring about 2 ¼ inches in height by 2 ¾ inches in diameter, that depicts a three-dimensional form of Santa’s sack. It possesses a small bottom opening with plastic stopper for containing and securing salt as well as three small top apertures for the emission of salt.
a ceramic pepper shaker, measuring about 2 ¼ inches high, that depicts an angel in front of a tree surrounded by a pile of gifts in a three-dimensional form. It possesses a small bottom opening with plastic stopper for containing and securing the pepper as well as two small top apertures for the emission of pepper.
a ceramic table napkin holder that measures nearly 4 ¼ inches high by 5 inches long by 2 inches wide. It features a bifurcated exterior that is configured with snow-covered evergreen trees and cabin with chimney as well as a base simulating the snow-covered ground. It is designed to contain napkins that will be inserted between the two exterior sections.

The applicable subheading for the ceramic Santa sugar holder and the pepper shaker depicting the angel with presents will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesarticles for Christmas festivitiesother, other. The rate of duty will be free.

The applicable subheading for the ceramic reindeer creamer and the table napkin holder will be 6912.00.48, (HTS), which provides for other ceramic tableware, kitchenwareother than of porcelain or china: other. The rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the ceramic salt shaker depicting Santa’s sack will be 6912.00.4100, HTS, which provides for other ceramic tableware, kitchenwareother than of porcelain or chinasalt and pepper shaker sets. The rate of duty will be 3.9 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,

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