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August 6, 1999

CLA-2-69:RR:NC:2:227 E84314

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.4810

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 from China.

Dear Mr. Prevosti:

In your letter dated June 24, 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 tableware articles:
a) a ceramic cookie jar with removable lid, item number 13-414, which measures approximately 10 inches high by 9 1/2 inches wide. The jar depicts three full-length polar bears (three-dimensionally configured) that are standing back–to-back in a circular-shaped manner and wearing winter attire. It also features the wording “Merry Christmas” near the feet of one of the bears. It is noted that the detachable lid depicts the heads of the polar bears.
b) two ceramic chip and dip dishes, item number 13-411, which measure approximately 16 inches long by 10 inches at their widest point by 1 ½ inches high. Each dish possesses either the design of a polar bear with shovel or snowman, all attired in winter clothes with the wording “Merry Christmas” at the base of the dishes. It is noted that the head portion of the snowman and the top portion of the bear’s shovel are so constructed to form a separate section for the dip.
c) two oval-shaped ceramic serving trays with carrying handles, item number 13-413, which measure about 13 inches long by 1 ½ inches high and feature polar bear and snowman motifs 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, item number 13-414, the ceramic chip and dip dishes, item number 13-411, and the oval-shaped ceramic serving trays, 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, item number 13-414, the ceramic chip and dip dishes, item number 13-411, and the oval-shaped ceramic serving trays, 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.

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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