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NY 812945

CLA-2-69:S:N:N3:227 812945


TARIFF NO.: 6913.10.5000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: The tariff classification of a decorative ceramic article from China.

Dear Mr. O'Neill:

In your letter dated July 20, 1995, on behalf of Sterling Supply Company, Inc., you requested a tariff classification ruling.

The sample submitted, known as the "Ceramic Easter Tree" (item number 15026), is a decorative ceramic article which measures about 13 inches long. It depicts a porcelain tree trunk upon which several cladded bunnies are climbing, while paper covered wiring, simulating branches and foliage, emanate from the trunk. It is noted that the essential character of the article is imparted by its ceramic portion.

You state that this merchandise should be properly classified under subheading 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles. However, the use of the term "Easter" in the naming of a product does not automatically qualify that article as festive. Further, although the instant article is designed with an Easter motif, it is not traditionally associated with any particular festive occasion, thereby precluding consideration of classification under subheading 9505.90.6090, HTS.

The applicable subheading for the "Ceramic Easter Tree," item number 15026, 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.


Jean F. Maguire
Area Director

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