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NY D85740

December 24, 1998

CLA-2-69:RR:NC:2:227 D85740


TARIFF NO.: 6912.00.4810

Ms. Lisa Peterman
A.W. Fenton Co., Inc.
P.O. Box 360614
Columbus, OH 43236-0614

RE: The tariff classification of ceramic bowls from China.

Dear Ms. Peterman:

In your letter dated December 4, 1998, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a ceramic heart-shaped bowl, item number 14126338, which measures approximately 4 1/2 inches long by 5 1/4 inches at its widest point by 2 3/4 inches deep. At the bottom of the interior, it possesses the wording "Sweeter than Candy."

It is claimed that the subject article is marketed, advertised, and sold during the Valentine's Day season and, therefore, should be classified as a festive article. It should be noted that the court has defined "festive articles" as decorations for the home for a specific holiday such as Valentine's Day or functional items used to entertain in the home on that holiday. However, since these dishes are functional items, they must also meet the three-dimensional rule to be considered festive.

The instant item will most likely be available for sale only during the Valentine's Day holiday. It can and will be used to entertain in the home on that holiday. However, it is the opinion of this office that the subject bowl, although advertised and sold during the Valentine's Day holiday, are not seen by the purchasers to be limited in its use for entertainment in the home on the Valentine's Day holiday. Therefore, it has been determined that this bowl is not a festive article.

The applicable subheading for this ceramic heart-shaped bowl 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, noting that the rate of duty commencing in January of 1999 will be 9.8 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 National Import Specialist George Kalkines at 212-466-5794.


Robert B. Swierupski

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