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NY N022145




February 13, 2008

CLA-2-44:OT:RR:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4414.00.0000; 6913.10.5000

Ms. Cecilia Balaguer
Reeves International, Inc.
14 Industrial Road
Pequannock, NJ 07440

RE: The tariff classification of a photo frame ornament and a keepsake box ornament from China

Dear Ms. Balaguer:

In your letter dated January 14, 2008 you requested a tariff classification ruling.

The ruling was requested on the “Holiday Photo Frame Ornament”, item # 700718, and the “Christmas Keepsakes Ornament”, item # 700338. A sample of each of the articles, packed in its retail box, was submitted for our review. The samples will be returned to you as you requested.

The “Holiday Photo Frame Ornament”, item # 700718, consists of a frame in the shape of the front of a barn, measuring approximately 3-¼” x 3-¾”. It has a 1-¼” x 1-¾” opening in the center, with a removable backing and a clear plastic insert, that is designed to hold and display a small photograph. The frame is made of wood. The wood is painted and decorated with miniature resin Christmas trees and a wreath. A red nylon ribbon is attached to the top of the photo frame, allowing the frame to be hung from a tree or hook. In addition, a magnet is glued to the back of the frame, allowing the frame to be placed on a refrigerator or other metal surface.

The “Christmas Keepsakes Ornament”, item # 700338, consists of a porcelain horse on top of a hinged oval box, measuring overall approximately 2-¾” long x 1-¾” wide x 3-¾” high. The box is also made of porcelain and measures approximately 2-5/8” x 1-5/8” x 1”. The horse is decoratively painted and wears a porcelain blanket labeled with the words “Christmas 2008.” A gold ribbon is attached to the top of the horse, allowing the article to be hung from a tree or hook. In addition, the flat bottom of the box allows the article to be placed on a shelf or table. It is marketed as a collectible item that is designed to store small treasures.

Although both articles may be used as Christmas tree ornaments and contain motifs associated with Christmas, they are utilitarian articles, suitable for use, elsewhere than on a Christmas tree, as picture frames and storage boxes. Articles having a utilitarian function are excluded from classification as festive articles in Chapter 95, according to Chapter Note (v) of Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the wood “Holiday Photo Frame Ornament”, item # 700718, will be 4414.00.0000, HTSUS, which provides for: Wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the porcelain “Christmas Keepsakes Ornament”, item # 700338, will be 6913.10.5000, HTSUS, which provides for: Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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