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NY A86564

August 30, 1996

CLA-2-69:RR:NC:GI: 227 A86564


TARIFF NO.: 6913.10.5000

Mr. Arlen T. Epstein
Serko & Simon
Counsellors at Law
One World Trade Center - Suite 3371
New York, NY 10048

RE: The tariff classification of a ceramic figurine with a plastic bud vase from China.

Dear Mr. Epstein:

In your letter dated August 12, 1996, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is the "Porcelain Figurine with Bud Vase," item number 15256, which consists of a porcelain angel with an acrylic bud vase which measures approximately 4 inches in height by 3 1/4 inches in length by 1 1/2 inches in width. The item depicts a porcelain angel with white wings in a floating position while loosely holding a clear acrylic bud vase. Moreover, the bud vase measures about 3 1/2 inches long with a top opening of 7/8 of an inch in diameter. It is noted that both the angel and bud vase are attached to a porcelain base.

It has been determined that the subject merchandise, being composed of a porcelain angel-like figurine and a plastic bud vase, is considered to be a composite article in which the essential character of this item, noting GRI 3(b), is imparted by the porcelain angel.

The applicable subheading for the "Porcelain Figurine with Bud Vase," item number 15256, 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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