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NY 814129

CLA-2-69:S:N:N3:227 814129


TARIFF NO.: 6913.10.5000

Ms. Rose Althoff
Midwest of Cannon Falls, Inc.
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of an ornamental porcelain light jacket from Taiwan.

Dear Ms. Althoff:

In your letter dated August 24, 1995, you requested a tariff classification ruling.

The sample submitted is an oval-shape light jacket, known as the "Porcelain Santa Coming Out of Chimney Light Jacket" (item number 9015C96W4), which measures approximately 5 inches in length by 3 inches at its widest dimension by 1 inch in depth and depicts a motif of Santa leaning out a window to observe his reindeers crossing over the house. It is noted to possess a small aperture at its top so that it can be slipped over a bulb along a Christmas tree light set.

You claim that this item could be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities...other Christmas ornaments. However, it has been determined that the subject article is not of the same class or kind of merchandise which is traditionally associated with Christmas, thereby precluding consideration of classification under subheading 9505.10.2500, HTS.

The applicable subheading for this decorative porcelain light jacket, item number 9015C96W4, 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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