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July 19, 1999

CLA-2-95:RR:NC:SP:222 E83882


TARIFF NO.: 6912.00.4810; 9505.10.5020

Mr. Steven M. Dryfuss
World Link Group, Inc.
P. O. Box 9703
Arnold, Maryland 21012

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Dryfuss:

In your letter dated June 24, 1999, you requested a tariff classification ruling.

You have submitted three photographs depicting a total of five samples. All of the items are made of stoneware (dolomite) and are hand painted. They are identified as the snow man tabletop collection. Each item depicts the snow man wearing blue gloves, a red and yellow stripe scarf around his neck and a blue hat with a sprig of holly leaves and berries in the band. He has a broom in one hand. The belt around his waist has a candy cane and a toy attached.

The first item is a cookie jar with a lid. This is a 3-dimensional representation of a snow man. The cookie jar measures 10 inches high.

The second item is a sugar dish with lid and creamer set (creamer being valued not over $15. per dozen). The sugar dish is a 3-dimensional representation of a snow man. However, the creamer is not a 3-dimensional representation. The sugar dish measures 5.25 inches high and the creamer dish measures 4.25 inches high.

The third item is a cookie plate measures 9 inches by 7 inches. The design on the cookie plate is not a 3-dimensional representation of the snow man.

The fourth item is a pretzel bowl that measures 8 inches by 5.5 inches by 2.75 inches high. The design on the pretzel bowl is not a 3-dimensional representation of a snow man. The fifth item is a tea pot with lid. It measures 6 inches high. The tea pot with the lid is a 3-dimensional representation of a snow man.

The items that are not 3-dimensional representations of the snow man will not be classified as festive articles.

Your photographs are returned as you requested.

The applicable subheading for the ceramic creamer, cookie plate and pretzel bowl will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware, kitchenware, other than of porcelain or china. The rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the cookie jar, sugar dish and tea pot with lid, will be 9505.10.5020, HTS, which provides for¬articles for Christmas festivities and parts and accessories thereof: Christmas ornaments, other, other. 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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