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NY A80451

CLA-2-69:RR:NC:GI: 227 A80451


TARIFF NO.: 6913.10.5000

Ms. Sandi Amundson
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a porcelain miniature tea set from Taiwan.

Dear Ms. Amundson:

In your letter dated February 8, 1996, you requested a tariff classification ruling.

The sample submitted is a decorative porcelain article, known as the "Mini Ghost Tea Set" (item number 16259-0), which consists of the following:
a) a teapot with lid measuring about 2 inches long; b) a sugar and creamer measuring nearly 1 1/8 inches and 3/4 inch respectively;
c) two cups, measuring approximately 2/3 inch in height, with saucers measuring about 1 1/4 inches in diameter; d) a round-shape platter, for holding this tea set, which measures nearly 3 1/2 inches in diameter.

You state that that subject merchandise, possessing a ghost and pumpkin-like motif, can be used as a toy, and, therefore, may be classified as such (noting that it is not recommended for children under age 3). However, since the instant miniature tea set is not put up in a manner (packaged) to indicate its use as a toy, consideration of classification as a toy is precluded.

The applicable subheading for the decorative porcelain "Mini Ghost Tea Set," item number 16259-0, 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794.


Roger J. Silvestri

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