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NY C86597

May 6, 1998

CLA-2-69:RR:NC:2:227 C86597


TARIFF NO.: 6913.10.5000

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
Counselors at Law
One Astor Plaza
1515 Broadway 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of lighted porcelain figurines from China.

Dear Mr. Shoichet:

In your letter dated April 13, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following lighted porcelain figurines:
a) the Light-Up Madonna and Child, item number PP 176758, which measures approximately 6 inches high by 4 inches wide. It depicts a recessed figurine of the Madonna and child in an egg-shaped sanctuary that is decorated with beribboned cherubs holding or blowing horns or playing a lute. It features a decorated base that is embellished with representations of rose-shape flowers, scrollwork and ornate pedestal legs.
b) the Glimmering Light Angel and Cherub, item number PP 175868, which measures about 6 1/2 inches high by 5 1/2 inches wide and possesses a cream-colored porcelain body. It depicts an angel, in a flowing gown, extending the left arm to a cherub who is attempting to reach the angel with the right hand. Further, the angel is holding a lyre in the right arm, while the cherub, represented in flight, is holding a gold-colored horn in the left hand. These figures are depicted in a heavenly setting, with gold accented wings, resting on a cloud with radiant gold starburst pattern background.

Both of these articles incorporate, through the aperture at the bottom portion of their base, an electrical cord with a single bulb receptacle and rotary on/off switch mechanism. It is noted that the purpose of the light serves to enhance the decorative appeal of these articles.

The applicable subheading for these decorative porcelain figurines, item numbers PP 176758 and PP 175868, 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 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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