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NY F86899

May 31, 2000

CLA-2-69:RR:NC:2:227 F86899


TARIFF NO.: 6912.00.4810; 9505.10.5020

Mr. Troy Myers
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of ceramic tableware with festive designs from China.

Dear Mr. Myers:

In your letter dated May 2, 2000, you requested a tariff classification ruling. Samples are being returned as requested in noting the serving tray was received in a broken condition.

The samples submitted, with reference to stock number CH0215C, consist of the following tableware and festive articles:
an oblong-shaped three-sectional ceramic serving tray, measuring approximately 11 ¼ inches in length by 4 ¾ inches in width by 1 ¼ inches in height, that features three distinct compartments with an evergreen-like motif on the surface. There is also depicted, at the end corner of the tray, the formation of Santa’s head with arms holding on to that section of the compartment, while diagonally located at the opposite corner is the depiction in raised relief of pine cones with evergreens.
a ceramic candy dish, measuring approximately 6 ¾ inches long by 3 inches high, that is made up of a three-dimensional representation of Santa’s head with its elongated white beard spread out to create the body of the dish. There are also small figurines of a red cardinal and squirrel situated near Santa’s head.

The applicable subheading for the three-sectional ceramic serving tray will be 6912.00.4810, (HTS), which provides for other ceramic tableware, kitchenwareother 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 Santa candy dish will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesarticles for Christmas festivitiesother, other. 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.


Robert B. Swierupski

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