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NY F86909





May 26, 2000

CLA-2-69:RR:NC:2:227 F86909

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.5000 ; 9505.10.5020

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

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

Dear Mr. Hoffacker:

In your letter dated May 10, 2000, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The subject merchandise, based on the samples submitted, consist of the following ceramic articles:
ceramic open-top bag-shaped articles, item numbers 74723A, 74723B and 74723C, that measure approximately 4 3/8 inches high by 4 ¼ inches wide by 3 5/8 inches deep and feature frontal exteriors with raised non-three-dimensional forms of Santa, an angel and a snowman, respectively. It is noted that the upper portion of these raised depictions extend 1 ¼ to 1 ½ inches above the container’s top. These items also possess a cord-like handle that is affixed to their top portion.
ceramic open-top round-shaped containers, item numbers 74724A and 74724B, that measure approximately 5 5/8 inches in diameter by 1 ¾ inches in height and possess a basket weave exterior. There are also three-dimensional representations of a Santa and snowman-like figurine, which are positioned astride the above-stated containers, respectively, with each measuring about 6 5/8 inches in height.

You indicate that the decorated bag-shaped ceramic articles, item numbers 74723A, 74723B and 74723C, should be properly classified under subheading 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articlesother than of porcelain or china. However, since these items are primarily decorative in nature, consideration of classification under subheading 6912.00.5000, HTS, is precluded.

Further, you note that the decorative ceramic container with snowman (item number 74724B), referred to as a “candy dish,” should be classified under subheading 6912.00.4810, HTS, which provides for other ceramic tableware, kitchenwareother than of porcelain or china: other, suitable for food or drink contact. However, since this container is primarily designed as an ornamental article with the ancillary feature of holding various items, consideration of classification under subheading 6912.00.4810, HTS, is precluded.

The applicable subheading for the decorative bag-shaped ceramic articles, item numbers 74723A, 74723B and 74723C, and the decorative ceramic container with the snowman-like figurine, item number 74724B, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the decorative ceramic container with the Santa-like figurine, item number 74724A, will be 9505.10.5020, HTS, which provides for festive, carnival or other entertainment articlesarticles for Christmas festivitiesother, 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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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