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NY E84296

August 3, 1999

CLA-2-95:RR:NC:SP:222 E84296


TARIFF NO.: 9505.10.2500; 6810.00.4810

Mr. Anthony Prevosti
American Cargo Express
435 Division Street
Elizabeth, NJ 07201

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Prevosti:

In your letter dated June 25, 1999, on behalf of your client Jay Import Co, Inc., you requested a classification ruling.

You have submitted five samples of ceramic articles.

Item #13-411 is a flat ceramic platter. It is made in the shape of a penguin. This item is not considered to be a festive article.

Item #13-412 is a ceramic cake plate. It is designed with three snow men, a Christmas tree and presents. The words “Merry Christmas” are printed above the snow men. This is not considered to be a 3-dimensional representation of Christmas motifs.

Item #13-87633 is a ceramic cookie jar. It is designed in the shape of a black Santa. Santa is wearing the traditional red and white suit. Santa is standing near a sack of gifts and toys. This is a 3-dimensional representation of Santa.

Item #13-8763 is a ceramic black Santa salt and pepper shaker set. The salt and pepper shakers are 3-dimensional representations of Santa.

Item #13-8099 is a ceramic snow man standing near a sack of Christmas presents and toys. The snow man is wearing a green and white hat with a red and white scarf, a yellow jacket and yellow gloves. The words “Merry Christmas” are printed near the base of the snow man.

The applicable subheading for items #13-8099, #13-87633 and #13-8763, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for items #13-411 and #13-412, will be 6812.00.4810, HTS, which provides for other ceramic tablewareother than of porcelain or china: other, suitable for food and drink contact. The rate of duty 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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