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NY 802093

October 13, 1994

CLA-2-69:S:N:N3:227 802093


TARIFF NO.: 6913.10.5000

Mr. Kenneth Pukel
Serko & Simon
One World Trade Center
New York, NY 10048

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

Dear Mr. Pukel:

In your letter dated September 13, 1994, on behalf of Papel Freelance, a subsidiary of Russ Berrie & Company, Inc., you requested a tariff classification ruling. The sample submitted will be returned as requested.

The sample submitted, item L85196, is a ceramic article which appears to be of porcelain or china that measures approximately 3 inches in width, 4 3/8 inches in height and 2 1/2 inches in depth. The front of the article has an image of the face of Santa Claus. Holes near the top on each side have a cord going through them to form a handle.

You claim that the subject article should be classified under subheading 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other enumerated tableware and kitchenware not of porcelain or china. Item L85196, however, is not of the same class or kind as those items listed in subheading 6912.00.4100, HTS, and therefore precluded from classification therein. In addition the subject article appears to be of porcelain or china.

The article at issue, item L85196, is not similar to the articles covered in HQ 087105 and HQ 952088. HQ 087105 and HQ 952088 held that decorative ceramic candy dishes were primarily utilitarian articles designed to hold candy classifiable in heading 6912 as tableware. Item L85196, the instant article, is primarily an ornamental article with no genuine utility value. The usefulness of the subject article is clearly subordinate to its ornamental character.

The applicable subheading for item number L85196, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental articles of porcelain or china. The rate of duty will be 9 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
Area Director

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