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NY A87160

September 17, 1996

CLA-2-69:RR:NC:GI: 227 A87160


TARIFF NO.: 6913.10.5000

Ms. Michele Smith

Sears, Roebuck and Co.

3333 Beverly Road, BC 204A

Hoffman Estates, IL 60179

RE: The tariff classification of porcelain figurines from China.

Dear Ms. Smith:

In your letter dated August 21, 1996, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of three porcelain figurines, item number 97821, which depict the three wisemen and measure approximately 11 inches in height.

You claim that these items should be properly classified under subheading 9505.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for nativity scenes and figures thereof. However, a nativity scene must include the characters of Joseph, Mary, and the Child and since the subject merchandise, consisting only of the three wisemen, lacks these essential figures, consideration of classification under subheading 9505.10.3000, HTS, is precluded.

The applicable subheading for these porcelain figurines, known as the three wisemen (item number 97821), 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 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.


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