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NY L84274

May 3, 2005

CLA-2-69:RR:NC:1:126 L84274


TARIFF NO.: 6913.90.5000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

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

Dear Mr. Stinson:

In your letter dated April 11, 2005, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The sample is being returned to you as requested.

The submitted sample, designated in your letter as item number 942109 -“XHDSnowman w/Twig Arms”, is a large, decorative, tabletop three-dimensional ceramic (non-porcelain) snowman figurine. The snowman has twig arms composed of metal and is wearing a red Santa stocking hat and a red scarf. The exterior surface is covered with iridescent snow. The article measures nearly thirteen inches in height.

In you letter you suggest that this product should be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. However, the snowman figurine is not an accepted symbol of Christmas, it has unlimited use during the winter season, thereby precluding consideration of classification under subheading 9505.10.2500, HTS.

The applicable subheading for the decorative snowman figurine – item number 942109, 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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