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August 5, 1999

CLA-2-69:RR:NC:2:227 E84313

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810 ; 9505.10.5020

Mr. Anthony J. Prevosti
American Cargo Express, Inc.
Newark Int’l. Airport
435 Division St.
Elizabeth, NJ 07201

RE: The tariff classification of ceramic tableware and festive articles from China.

Dear Mr. Prevosti:

In your letter dated June 25, 1999, on behalf of Jay Import Co., Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following ceramic articles:
a) two ceramic cookie jars with removable lids, item number 13-414, which measure approximately 10 inches high by 8 inches wide. The jars depict either three full-length penguins or snowmen (three-dimensionally configured) that are standing back–to-back in a circular-shaped manner and wearing winter attire. The penguins are carrying either a Christmas gift or tree, while the snowmen are holding either a Christmas gift or candy cane with Christmas gifts situated at their base. It is noted that the detachable lids depict the heads of the penguins and snowmen.
b) two ceramic cake stands with circular-shaped tops and pedestal-like bases, item number 13-412, which measure approximately 3 ½ inches high with a diameter of 11 inches. Their top exterior depicts either the design of polar bears on a sleigh with backdrop of Christmas trees and snowman or the design of penguins in their winter attire that are holding a Christmas gift or tree. Both stands feature the wording “Merry Christmas” on the top exterior with seasonally decorated bases.
c) an oval-shaped ceramic serving tray with carrying handles, item number 13-413, which measures about 13 inches long by 1 ½ inches high and features a penguin-like motif with the wording “Merry Christmas” on the exterior.

You state that these articles should be properly classified under subheading 9505.10, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities. You support this claim in noting that the subject merchandise is designed and sold for use as festive articles during the Christmas season. However, since the ceramic cookie jar with the penguin motif, item number 13-414, the ceramic cake stands, item number 13-412, and the oval-shaped ceramic serving tray, item number 13-413, serve the purpose of functional tableware articles with ornate features, they must depict recognized festive motifs in three-dimensional representations to be considered for classification under subheading 9505.10, HTS.

The applicable subheading for the ceramic cookie jar with the penguin motif, item number 13-414, the ceramic cake stands, item number 13-412, and the oval-shaped ceramic serving tray, item number 13-413, will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tablewareother than of porcelain or china: other, suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem.

The applicable subheading for the ceramic cookie jar with the snowmen motif, item number 13-414, will be 9505.10.5020, HTS, which provides for other articles for Christmas festivitiesother. 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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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