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NY D84481

November 27, 1998

CLA-2-69:RR:NC:2:227 D84481


TARIFF NO.: 6912.00.4810

Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman, LLP Counselors at Law
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a ceramic dish set from China.

Dear Mr. Murphy:

In your letter dated November 6, 1998, on behalf of Cardinal, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a decorative ceramic dish set, known as the Rudolph and Santa chip and dip set (style number G5920), which consists of the following:
a) a serving chip dish, measuring approximately 14 inches in length by 3 inches at its highest point. Its exterior surface possesses a Christmas tree, reindeer and candy cane motif in relief with a reindeer-like figurine, measuring about 4 1/4 inches high, that is permanently affixed near the side of the dish.
b) a sleigh-shaped dip dish, measuring about 5 1/4 inches long by 3 inches at its highest point, that is decorated with a motif of candy canes and holly leaves with berries. There is also a Santa figurine, measuring approximately 4 1/4 inches high, which is standing adjacent to the sleigh.

It is noted that the essential character of the set is imparted by the ceramic serving chip dish.

You claim that the instant set should be properly classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles for Christmas festivities.

This claim is supported, with regard to the decisions of Midwest of Cannon Falls v. United States and United States v. Carborundum, in asserting that the subject dish set is apparently designed to be used as a festive article during Christmas not only due to its festive decor (noting HQ 960371 dated April 14, 1998) but also since it is of a class or kind of merchandise that is advertised, marketed, and sold during the Christmas season (the holiday catalog being submitted).

Although the instant merchandise, possessing a functional usage with festive motif, is advertised in the holiday catalog, the set as a whole is not a three-dimensional representation of a festive motif, thereby precluding consideration of classification under subheading 9505.10.5020, HTS.

The applicable subheading for the ceramic chip and dip set will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china...suitable for food or drink contact. The rate of duty will be 10.1 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 either National Import Specialist Alice Masterson at 212-466-5892 or National Import Specialist George Kalkines at 212-466-5794.


Robert B. Swierupski

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