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NY 867227

October 11, 1991

CLA-2-69:S:N:N3D:227 867227


TARIFF NO.: 6913.10.5000

Mr. James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030

RE: The tariff classification of a decorative "Easter Park" set from Taiwan.

Dear Mr. Bartee:

In your letter of September 17, 1991, you requested a tariff classification ruling.

The sample submitted is a decorative twelve piece porcelain "Easter Park" set, item number 291414, which consists of the following: several small egg-shape buildings depicting a church, school house, grocery and variety store, with each possessing a bottom opening for the insertion of an electrical light cord; several bunny and baby chick figurines; and several electrical light cords.

You feel that the subject merchandise is properly classifiable under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States, HTS, which provides for festive, carnival, and other entertainment articles...other, other.

Articles classifiable in heading 9505, HTS, tend to have no other function than decoration. Further, heading 9505, HTS, is generally regarded as a "use provision" and therefore it is noted, upon reviewing Additional U.S. Rule of Interpretation 1(a), that "in the absence of special language or context which otherwise requires--(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use".

Although the subject set is decorative, porcelain buildings and statuettes, as a class or kind of merchandise, are not specifically holiday related; they are used all year round and come in a wide variety of motifs. Accordingly, the instant set is not classified as a festive article in heading 9505, HTS, thereby precluding consideration for classification under the above subheading.

The applicable subheading for the "Easter Park" set will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles, of porcelain or china, other, other. The rate of duty will be 9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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