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NY D85306

December 17, 1998

CLA-2-69:RR:NC:2:227 D85306


TARIFF NO.: 6913.10.5000

Mr. Rolando E. Portal
ABC Distributing, Inc.
14445 N.E. 20th Lane
No. Miami, FL 33181-1497

RE: The tariff classification of decorative ceramic articles from China and Taiwan.

Dear Mr. Portal:

In your letter dated November 23, 1998, you requested a tariff classification ruling.

The subject merchandise consists of the following decorative five-piece house sets:
a) the Apple House set, item number 70753, which includes a miniature porcelain country house with figures of a wagon, scarecrow, and farmer of cold cast ceramic and a bag of silk fall leaves.
b) the Squire's Barn set, item number 70754, which includes a miniature porcelain barn with tower as well as figures of a farmer with wheelbarrow, farmer with hay, and harvest bushels of cold cast ceramic and a bag of silk fall leaves.
c) the Welcome Home set, item number 70755, which includes a miniature porcelain country home with figures of girl, turkeys, and sign indicating "Welcome" of cold cast ceramic and a bag of silk fall leaves.

It is noted that the bottom portion of these porcelain houses possess an aperture for the insertion of an electrical light cord that is designed to illuminate the interior for decorative purposes. It has been stated that these articles will be imported in a retail-packed condition for sale as sets.

It has been determined, based on the application of GRI 3(b), that the porcelain houses (the country house, barn with tower and country home) impart the essential character of these sets.

The applicable subheading for these decorative house sets 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.


Robert B. Swierupski

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