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NY F85078

April 19, 2000

CLA-2-44:RR:NC:2:230 F85078


TARIFF NO.: 4419.00.8000

Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corp.
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of wood and ceramic serving trays from China

Dear Ms. Hubbard:

In your letter dated March 28, 2000 you requested a tariff classification ruling.

The ruling was requested on wood trays with decorative ceramic tile inserts. Photographs of different views of one tray were submitted. The tray is a large square serving tray with handles cut into the sides. One photograph shows a tray made entirely of wood before it is painted and decorated with ceramic tiles. The tray is functional for its intended purpose without the addition of the ceramic tiles. The essential character of the tray is imparted by the wood.

The ceramic tiles decorate and enhance the trays. Each tray has four square tiles on the surface of the bottom. One continuous decorative scene covers the four tiles. The trays will be imported having four different scenes. Three of the scenes have Santa Claus in them; the fourth has a winter wonderland scene.

You suggested classification as festive articles in subheading 9505.10.5020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for the three trays with scenes of Santa Claus. The suggestion was based on the Midwest of Cannon Falls v. United States court case.

However, according to the above cited court case and the publication “Customs Informed Compliance Rule on Festive Articles,” functional articles must be three dimensional representations of a festive motif in order to be classified as festive articles in heading 9505. The tray is a functional article. However, the Santa Claus motif on the inside bottom of the tray is not three dimensional. Therefore, the trays are not classifiable in heading 9505.

The applicable subheading for the wood serving trays with ceramic tile inserts decorated with two dimensional Santa Clauses or with other winter scenes will be 4419.00.8000, HTSUSA, which provides for tableware and kitchenware of wood, other than forks and spoons. The rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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