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NY K88663

August 30, 2004
CLA-2-69:RR:NC:1:126 K88663


TARIFF NO.: 6913.90.5000

Mr. Craig VerPault
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a decorative ceramic article from China

Dear Mr. VerPault:

In your letter dated August 6, 2004, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request. These samples will be returned to you as requested.

The subject article is described as “Tea Light Holder” - CVS item number 274416. It is a decorative three-dimensional ceramic (non-porcelain) snowman figurine measuring approximately 7 1/2 inches in height. Two styles of this item were submitted with your ruling request. Both styles are basically the same with the exception that each article has differently painted clothing. Each snowman figurine features a motif of star-shaped cutouts and is depicted wearing a stocking hat, scarf, and mittens and holding a birdhouse. The item has a 2 1/2 inch opening in the back to accommodate a tealight candle.

Although this product can accommodate a candle, the illumination of the candle when lit only serves to enhance the decorative ceramic article.

The applicable subheading for the decorative ceramic article, item number 274416, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles, other than of porcelain or china, 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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