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NY 851182

CLA-2-69:S:N:N3:227 851182


TARIFF NO.: 6913.10.5000

Mr. Charles Laber
Silvestri Corporation
2720 North Paulina Street
Chicago, Il 60614

RE: The tariff classification of a ceramic "Ghost Top Hat Votive" with a candle from Taiwan.

Dear Mr. Laber:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : March 22, 1990.

MERCHANDISE : The item is a glazed porcelain figurine of a ghost in a top hot holding a pumpkin in its left hand. The figurine, which is hollow, measures approximately 5 inches in height and has an opening in the back measuring approxi- mately 1 1/4 inches in width and 1 1/4 inches in length for the insertion of a votive candle to be imported with the item. When a candle is placed in the figurine, the candle illuminates the figurine itself, rather than the surrounding space as of a candle holder. It is assumed the figurine and candle will be packaged together for retail sale. The essential character of this figurine and candle set is the porcelain figurine.

HTS PROVISION : Statuettes and other ornamental ceramic articles, of porcelain or china.

HTS SUBHEADING : 6913.10.5000.

RATE OF DUTY : 9 percent ad valorem.

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
Area Director

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