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NY M82944




May 18, 2006

CLA-2-69:RR:NC:1:126 M82944

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000

Ms. Lorianne Aldinger
Rite Aid Corporation
PO Box 3165
Harrisburg, PA 17105

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

Dear Ms. Aldinger:

In your letter dated April 19, 2006, you requested a tariff classification ruling. A representative sample was submitted with your ruling request.

The submitted sample, referred to as “9-inch Angel Tealight Holder Assortment”, item number 946472, is a porcelain figurine in the shape of an angel. You stated that this product will be imported in three similar styles. The measurements are approximately nine inches in height by five inches in width at the base. The angel figurine is holding a porcelain horn and has metal wings shaped from bent metal wire. There are small cutout designs (star-shaped and flower-shaped) located on the head and body of the article as well as around the base. There is a hollow opening in the back allowing for placement of a tealight candle.

Although this article can accommodate a tealight candle, the purpose of the candle is used to enhance the cutout designs and decorative appeal of the article. The amount of light emitted through the cutout shapes is minimal. Therefore this product is not regarded as a candleholder.

The applicable subheading for the porcelain angel figurine will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

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