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NY A88041

October 15, 1996

CLA-2-69 RR:NC:2:227 A88041


TARIFF NO.: 6913.10.5000

Ms. Susan R. McCabe
The Hipage Company, Inc.
The Hipage Building
227 E. Plume Street
Norfolk, VA 23510

RE: The tariff classification of an ornamental porcelain article from China and Taiwan.

Dear Ms. McCabe:

In your letter dated September 18, 1996, on behalf of Tom Wat, Inc., you requested a tariff classification ruling.

The sample submitted is a decorative porcelain article, known as the "Santa Candy Dish" (item number 4896), which depicts the figurine of Santa Claus measuring about 6 inches high and standing behind a toy bag. It is noted that this bag possesses an open top measuring approximately 2 inches by 3 inches and contains on its front exterior the wording "How About A Kiss."

Although you state that the "bag" portion of the subject merchandise serves as a "candy dish," it has been determined that the instant article does not possess any specific design which denotes the construction of such a dish. Moreover, since this item will be utilized primarily for its ornamental features, consideration of classification as an utilitarian article is precluded.

The applicable subheading for this decorative porcelain figurine, item number 4896, 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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