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NY A89773

December 29, 1996

CLA-2-95:RR:NC:2:222 A89773


TARIFF NO.: 9505.10.5020

Mr. David A. Eisen
Siegel, Mandel & Davidson, P.C.
1515 Broadway, 43rd Floor
New York, N.Y. 10036-8901

RE: The tariff classification of porcelain buildings from China.

Dear Mr. Eisen:

In your letter dated November 27, 1996 on behalf of MBI Inc. you requested a tariff classification ruling.

You have presented a full color brochure entitled The Disney Winter Wonderland Collection printed by MBI in conjunction with the Danbury Mint. This brochure depicts each of the four porcelain buildings on which you are requesting classification. These four buildings are:

1.) Schoolhouse Sculpture ( Item #DCB009)

2.) Village Hall Sculpture (Item #DCB010)

3.) Max & Toby's Vittles Sculpture (item #DCB011)

4.) North Pole Service Station Sculpture (Item #DCB012) You also cite Headquarters ruling 958747 dated September 20, 1996 which classified three of the components of the Disney Winter Wonderland Collection as festive articles. You state that all the items in the Disney Winter Wonderland Collection are marketed and sold during the Christmas season and are purchased solely by mail from MBI Inc. for display during the Christmas holidays.

The applicable subheading for all four porcelain buildings item numbers DCB009, DCB010, DCB011 and DCB012 will be 9505.10.5020, Harmonized tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof. This item number is free of duty. It remains free of duty in 1997.

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 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 Alice R. Masterson at 212-466-5892.


Roger J. Silvestri

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