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NY K87931

August 10, 2004


TARIFF NO.: 6913.90.5000

Ms. Marianne Griffith
Russ Berrie and Company
111 Bauer Drive
Oakland, NJ 07436

RE: The tariff classification of ornamental ceramic tea sets

Dear Ms. Griffith:

In your letter dated July 15, 2004, you requested a tariff classification ruling regarding two ornamental ceramic tea sets from China.

Samples were submitted with your ruling request.

The pieces in one set are in the form of chicks; the pieces in the other set are in the form of rabbits. Each set includes a miniature teapot, two miniature cups, a miniature creamer, a miniature sugar bowl and a miniature saucer.

In your letter you indicated that each of these sets is purely decorative or ornamental. Neither set will actually be used to serve or prepare tea. These sets are intended purely for decorative display.

In your letter you suggested that these items could be regarded as festive articles associated with the holiday of Easter and classified as festive articles in subheading 9505.90.60, Harmonized Tariff Schedule of the United States (HTS). However, rabbits and chicks per se are not regarded as symbols of Easter or any other holiday. A rabbit or a chick - without any other symbols or references to a holiday – is simply a rabbit or a chick, not a holiday symbol. Therefore, the ornamental rabbit and chick tea sets are not regarded as festive articles and should not be classified as festive articles in subheading 9505.90.60, HTS.

These products are not regarded as toys. The ceramic rabbit and chick tea sets are purely decorative or ornamental items designed for display; they are not intended for any function or use. The marketing literature submitted with your ruling request indicates that these articles are marketed “for decorative purposes only.” They are not marketed as toys. They are not designed or marketed for play or amusement. Therefore, they are not regarded as toys and are not classified in subheading 9503.70.00, HTS.

The applicable subheading for the ceramic rabbit and chick tea sets will be 6913.90.5000, HTS, which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 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 Jacob Bunin at 646-733-3027.


Robert B. Swierupski

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