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NY D83845




November 18, 1998

CLA-2-69:RR:NC:2:227 D83845

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
Counselors at Law
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a decorative porcelain article from China.

Dear Mr. Epstein:

In your letter dated November 3, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a porcelain bisque ornament, referred to as the "Precious Moments Wedding Topper" (item number PP 186845), which depicts a decorative cross-like figure that measures approximately 6 inches in height by 3 1/2 inches at its widest dimension with a circular-shaped base of 2 3/8 inches in diameter. It features bride and groom figures standing closely together, at the base of the cross, while holding hands. The cross and its base is decorated with floral patterns. At the center of the cross, it possesses the wording "Hand in hand and heart to heart, Joined in love that will not part." It is stated that this article is designed to decorate the top of a wedding cake.

You state that this item, being considered a wedding cake ornament, should be properly classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof.

It is noted that cake decorations which are classifiable within subheading 9505.90, HTS, are for one time use, inexpensive paper and plastic type items. Even though these items are light weight and small, they usually have a pick or several spikes on the bottom which hold the cake decoration in place on the cake.

In contrast, the instant article is heavy with no pick to hold it steady on the cake. It has a clear long term use and will not be thrown away once the wedding cake is consumed. Moreover, it is not even necessary to use the product on a cake as it clearly can stand alone as a decorative article. Based on this rationale, the subject product is not of that class of merchandise classified within heading 9505, HTS.

The applicable subheading for this decorative porcelain article, item number PP 186845, 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.

Sincerely,

Robert B. Swierupski
Director,

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