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NY 808250




CLA-2-69:S:N:N3:227 808250

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000

Mr. Arlen T. Epstein
Serko & Simon
Counsellors at Law
One World Trade Center - Suite 3371
New York, NY 10048

RE: The tariff classification of decorative porcelain crosses from China.

Dear Mr. Epstein:

In your letter dated March 10, 1995, on behalf of Russ Berrie & Company, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of two porcelain crosses, each known as "My First Holy Communion" cross, which measure approximately 6 1/2 inches high by 3 3/4 inches wide. The front of the crosses are adorned, at the intersection of the bars, with representations of a young boy and a young girl (referred to as item number 15316 and 15315) respectively, in prayer. It is noted that these crosses are further decorated with floral patterns, resembling vines containing leaves and flowers, located on the bars of the cross. Moreover, there are small metal hooks, situated on the backs of the crosses, which allow the crosses to be hung on the wall for decoration purposes.

The applicable subheading for the decorative porcelain crosses, item numbers 15316 and 15315, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. The rate of duty will be free.

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.

Sincerely,

Jean F. Maguire

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