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NY 886156

June 04, 1993

CLA-2-69:S:N:N3:227 886156


TARIFF NO.: 6913.10.5000

Ms. Lori Aldinger
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a porcelain house from Thailand.

Dear Ms. Aldinger:

In your letter dated May 13, 1993, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a school house (known as a "porcelain house collectible"), item number 94011, which measures approximately 7 inches in height by 4.5 inches in width by 3.5 inches in depth. The house is decorated with a sign reading "SCHOOL" at its top portion and a Christmas tree along its front side with a snowman along another side. It possesses an electrical cord with a 7 watt bulb that is inserted into the house's bottom aperture. The lighting effect is noted through the construction of window-like openings along its sides, thereby enhancing its decorative feature.

The applicable subheading for the porcelain school house, item number 94011, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The duty rate will be 9 percent ad valorem.

Articles classifiable under subheading 6913.10.5000, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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