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NY 884085

April 12, 1993

CLA-2-69:S:N:N3:227 884085


TARIFF NO.: 6913.90.5000

Ms. Barbara Willey
Applause, Inc.
6101 Variel avenue
P.O. Box 4183
Woodland Hills, CA 91365-6000

RE: The tariff classification of ceramic sculptures from Philippines.

Dear Ms. Willey:

In your letter dated March 18, 1993, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted are three decorative ceramic sculptures which measure approximately 5 inches high by 4 inches wide by 3 inches in depth. They possess carved frontal designs indicating a Christmas tree, four stars and an angel, in addition to a top opening for the insertion of small candles (not included with the sculptures) which will be used to illuminate these designs.

You inquire whether this items are properly classified as candleholders, festive articles or other decorative ceramic articles. The subject merchandise is not primarily designed as a candleholder nor is it considered to be a festive article since it belongs to a class or kind of merchandise that is not specifically holiday related.

The applicable subheading for these decorative ceramic sculpyures will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 7 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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