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July 28, 1999

CLA-2-69:RR:NC:2:227 E84318


TARIFF NO.: 6912.00.4810; 6913.90.5000

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

RE: The tariff classification of decorative ceramic articles and storage jars from China.

Dear Mr. Prevosti:

In your letter dated June 29, 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 articles:
a) round-shaped decorative ceramic baskets with carrying handles, item number 13-7866, that measure approximately 6 inches high with a base diameter of 7 inches. The baskets depict the following decors: an angel among holly leaves with berries and star-like motifs situated on a cloud- like pattern that forms the circumference of the basket; a snowman-like figurine standing along the interior of the basket with the wording “Let It Snow” and other seasonal depictions raised (not three-dimensionally configured) on the exterior; and a Santa-like figurine standing along the interior of the basket with a Christmas tree light set and other seasonal depictions raised (not three-dimensionally configured) on the exterior. It is noted that all the baskets possess decorated handles with top red bows indicating the wording "Merry Christmas."
b) round-shaped ceramic storage jar with removable lid, item number 13-8094, that measures approximately 6 inches in height with a top diameter of 7 inches. It features the raised depictions (not three-dimensionally configured) of Santa, toy soldier, teddy bear, child, gingerbread man, gifts, holly leaves with berries and candy canes around the circumference of the exterior with lid portraying the figure of a red bow surrounded by holly leaves with berries motif.

You state that these articles should be 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 baskets (item number 13-7866) can serve to hold other decorative articles, while the ceramic storage jar (item number 13-8094) serves the purpose of a functional kitchenware article with ornate features, classification under heading 9505, HTS, is precluded. 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 decorative ceramic baskets, item number 13-7866, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the decorated ceramic storage jar, item number 13-8094, will be 6912.00.4810, HTS, which provides for other ceramic tableware and kitchenwareother 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
National Commodity

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