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NY C81466

November 21, 1997

CLA-2-69:RR:NC:2:227 C81466


TARIFF NO.: 6913.90.5000

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of decorative ceramic pots from China.

Dear Mr. Gonzalez:

In your letter dated November 5, 1997, on behalf of H & P Sales, Inc., you requested a tariff classification ruling.

The samples submitted are decorative ceramic pots for use as planters for either real or artificial plants. The exterior surface area of each pot is ornamented with Christmas scenes.

You questioned whether the subject pots are classifiable under subheading 9505.10.5020, HTS, festive Christmas articles. For a functional item to be classified as a festive article it must be a 3-dimensional representation of a festive motif. Since these planters do not meet this requirement, heading 9505 is not applicable.

The applicable subheading for these decorative ceramic pots will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The duty rate will be 6.4 percent ad valorem.

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 George Kalkines at 212-466-5794.


Robert B. Swierupski

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