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NY 818172



February 8, 1996

CLA-2-95:RR:NC:TP:343 818172

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020; 6913.90.5000

Mr. Rudy Corral
Rodolfo Corral, Inc.
8621 Bellanca Avenue, Suite 215
Los Angeles, CA 90045

RE: The tariff classification of Santa with Sleigh and Bear with Sleigh from China.

Dear Mr. Corral:

In your letter dated January 2, 1996, on behalf of your client World Bazar, Inc., you requested a tariff classification ruling.

You have submitted two samples that are identified as (1) item #80121, Santa with Sleigh and (2) item #80120, Bear with Sleigh. Both items are made of ceramic material.

Item #80121, is Santa with Sleigh. Santa is standing, dressed in the traditional red and white suit, including a red and white hat, with a black belt around the waist and black boots. He is wearing green gloves, holding a yellow bell in the right hand. The left hand is resting upon the sleigh. Santa has a long white beard. The green sleigh is decorated with red and green bows and gold and red striped ball ornaments around the outer sides. Santa is glued to the sleigh. The sleigh in the "Santa with Sleigh" grouping may be used to hold candy, Christmas ornaments, foliage or may be used alone as a decoration.

Item #80120, is a Bear with Sleigh, the Bear is standing, dressed in a red and white coat with a red and white hat. The bear is wearing a black belt around the waist and holds a gold and red ball ornament in the right hand. The left hand is resting upon the sleigh. The green sleigh is decorated with red and green bows and gold and red striped ball ornaments around the outer sides. The bear is glued to the sleigh.

Your correspondence states it is your belief that these items are classifiable under 6912.00.4100, Harmonized Tariff Schedule of the United States (HTS). However, items

#80121 and #80120 are not considered to be the same class or kind of merchandise under heading 6912, that would be considered functional tableware. These items are considered to be decorative in nature.

The applicable subheading for item #80121, will be 9505.10.5020, HTS, which provides for festive, carnival or other entertainment articles,...parts and accessories thereof: articles for Christmas festivities and parts and accessories thereof: other, other, other. The rate of duty will be free.

The applicable subheading for item #80120, will be 6913.90.5000, HTS, which provides for statuettes and other ornamental ceramic articles: other: other; other. The rate of duty will be 6.6 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 the ruling 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 Assistant Alice Masterson, at 212-466-5892.

Sincerely,

Roger J. Silvestri
Director

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