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NY 882454

CLA-2-69:S:N:N3:227 882454


TARIFF NOS.: 6913.10.5000 and 9505.90.6090

Ms. Deborah C. Martin
Columbia Shipping, Inc. (West)
P.O. Box 90758
Los Angeles, CA 90009-0758

RE: The tariff classification of decorative porcelain articles from China, Hong Kong and Taiwan.

Dear Ms. Martin:

In your letter dated January 8, 1993, on behalf of Prettique Designs, Inc., you requested a tariff classification ruling.

The sample submitted is the lighted porcelain "Witches' Hut" which measures approximately 9 inches in height and consists of a hollow hut decorated with Halloween-type figurines. It possesses small apertures along its sides as well as a bottom opening for the insertion of a UL cord with an on/off switch for lighting purposes.

Further, there are, per the submitted catalog sheet, several lighted porcelain Halloween sculptures, possessing UL cords with switches, which consist of the following:
a) the "Witches' Manor", item number PDI-H6, which measures 7 inches in height;
b) the "Haunted Mansion", item number PDI-H5, which measures 7.5 inches in height;
c) the "Creepy Cottage", item number PDI-H7, which measures 9 inches in height;
d) the "Old Mill House", item number PDI-H4, which measures 8 inches in height;
e) the "Jack's Lantern", item number PDI-H2, which measures 7 inches in height;
f) "Gordy the Goblin", item number PDI-H8, which measures 8.75 inches in height;
g) "Samantha the Witch", item number PDI-H3, which measures 8.5 inches in height;
h) "Freddie the Ghost", item number PDI-H1, which measures 8.25 inches in height.

The applicable subheading for the lighted porcelain "Jack's Lantern" will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles ...other. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the above remaining lighted porcelain Halloween sculptures will be 6913.10.5000, HTS, which provides for other ornamental ceramic 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

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