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NY A82812


May 14, 1996

CLA-2-69:RR:NC:GI: 227 A82812

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4400

Mr. Cao Lam

Norman Krieger, Inc.

P.O. Box 92599

Los Angeles, CA 90009

RE: The tariff classification of festive-like ceramic mugs from China.

Dear Mr. Lam:

In your letter dated April 12, 1996, on behalf of Joelson Industries, Inc., you requested a tariff classification ruling.

Samples are being returned as requested.

The samples submitted are ceramic mugs, known as the "Christmas Scented Candle Mugs" (code number XXM-24), which measure about 3 3/4 inches in height with a top diameter of 3 inches and possess festive-like motifs (the designs of a Christmas tree, a poinsettia, Christmas bells and a candle with ribbon, holly leaves and berries) around their exteriors. Although each mug contains a poured scented candle, it has been determined that the essential character of the subject articles is imparted by the ceramic mugs.

The applicable subheading for the "Christmas Scented Candle Mug" (code number XXM-24) possessing the exterior Christmas tree motif will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: mugs and other steins. The rate of duty will be 12.1 percent ad valorem.

The applicable subheading for the "Christmas Scented Candle Mugs" (code number XXM-24) possessing the designs of the poinsettia, Christmas bells and candle with ribbon, holly leaves and berries will be 6912.00.4400, HTS, which provides for other ceramic tableware...other than of porcelain or china: mugs and other steins. The duty rate will be 12.1 percent ad valorem, noting that the value of the candles enclosed with these mugs will be assessed an anti-dumping duty of 54.21 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 letter 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,


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