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NY 808940

CLA-2-69:S:N:N3:227 808940


TARIFF NO.: 6912.00.5000

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

RE: The tariff classification of ceramic household containers from Korea.

Dear Mr. Simon:

In your letter dated March 20, 1995, on behalf of Papel Freelance, a subsidiary of Russ Berrie & Company, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following:
a) a ceramic container, item number L52907, which measures 3 5/8 inches in height by 3 7/8 inches in diameter and possesses no handle for lifting or carrying purposes. It features the wording of "Thinking of You" as well as a floral design around its outer surface. It is stated that the phrases of "Get Well Soon" and "For Someone Special" will also appear on this item number;
b) a ceramic container, item number L53235, which has the same dimensions as the above container (item number L52907) and also possesses no handle. Its outer surface has the phrase "The Heart Finds Joy in Every Season" as well as a colorful design. It is stated that the phrases "Friends are the Sunshine of Life" and "Nature Beauty Touches Every Heart" will also appear on this item number.

It is noted that both items are imported in cardboard gift boxes and can be used for holding various household items such as pens and pencils, paper clips, memos, trinkets and similar items. The applicable subheading for these ceramic household containers, item numbers L52907 and L53235, will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles other than of porcelain or china. The rate of duty will be 6.8 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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