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NY C87710

May 29, 1998

CLA-2-69:RR:NC:2:227 C87710


TARIFF NO.: 6913.10.5000; 9505.10.2500

Ms. Rosy Curbelo
Almacenes Pitusa, Inc.
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of ceramic figurines from China.

Dear Ms. Curbelo:

In your letter dated May 7, 1998, you requested a tariff classification ruling.

The subject merchandise consists of the following porcelain figurines:
a) item number H-74-T-8164, noting samples submitted, features three porcelain figurines measuring 5 1/2 inches high by 3 1/2 inches wide. One sample depicts the figures of a grandpa and girl standing in front of the home's window framework and beneath the arch in noting that both possess apertures for simulating windows. There are also two different samples portraying the figures of Santa and the snowman's family which are also shown standing before the same setting. Further, all three scenarios have evergreens and coach lamps around the home's exterior and a posterior holder for containing a candle that illuminates the simulated windows.
b) item number G-74-T-2513 features three porcelain figurines depicting snowhouses which measure 4 inches in height. They are also designed to contain a candle.

It is noted that the purpose of the candles is to enhance through illumination the decorative features of the porcelain figurines.

The applicable subheading for the figurines that depict a grandpa and girl 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.

The applicable subheading for the Santa figurine will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles...other articles for Christmas festivities. The duty rate will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the figurines depicting the snowman's family and the porcelain snowhouses. Please submit the marketing and advertising data via catalogs and/or descriptive literature verifying how the above items are marketed, advertised and sold. Further, your request for a classification ruling should include samples of the 3 assorted porcelain snowhouses. When this information is obtained, please forward your ruling request to the attention of NIS Alice Masterson (NIS 222).

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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