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July 30, 1999

CLA-2-95:RR:NC:SP:222 E84297

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 6912.00.4810

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 29, 1999, on behalf of your client Jay Import Co, Inc., you requested a classification ruling.

You have submitted five samples of ceramic articles.

Item #13-3907 is a ceramic candy dish. It is designed with Santa dressed in the traditional red and white suit. He is holding a teddy bear in one hand and a sack of toys in the other. The Santa figure is considered to be 3-dimensional.

Item #13-3910 is a flat candy dish made of ceramic material. It is designed with Santa dressed in the traditional red and white suit. Santa holds a teddy bear in one hand and a sack of toys in the other. The Santa figure is not 3-dimensional.

Item #13-3906 is a ceramic candy dish in the shape of a shopping bag. The candy dish has a braided cord attached near the top. The dish is decorated with holly leaves, berries and snow flakes. The dish features the frontal view of Santa on one side and the back view of Santa on the other. Santa is dressed in the traditional suit. He holds a decorated Christmas tree in one hand and a sack of toys in the other.

Item #13-3900 is a ceramic cookie jar designed in the shape of Santa. This 3-dimensional Santa is wearing the traditional red and white suit. He holds a present and a decorated Christmas tree in one hand and a sack of toys in the other. Santa’s hat is also decorated with holly leaves and berries.

Item #13-3901 is a ceramic teapot designed in the shape of Santa. The handle is designed as a red and white candy cane. This 3-dimensional Santa is dressed in the traditional red and white suit. He holds a present and a decorated Christmas tree in one hand and a sack of toys in the other.

The applicable subheading for items #13-3907, #13-3900 and #13-3901, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for¬articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for items #13-3910 and #13-3906, will be 6812.00.4810, HTS, which provides for other ceramic tableware¬other than of porcelain or china: other, suitable for food or 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.

Sincerely,

Robert B. Swierupski
Director,

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