CLA-2-69:RR:NC:2: 227 B88384

Mr. Lee U. Guevarra
James J. Boyle & Co.
2525 Corporate Place, #100
Monterey Park, CA 91754

RE: The tariff classification of porcelain vases from China.

Dear Mr. Guevarra:

In your letter dated August 4, 1997, on behalf of John Blossom Pottery, Inc., you requested a tariff classification ruling.

The subject merchandise is ornamental porcelain vases, referred to as the "MagPots," which measure approximately 4 inches in height with a top diameter of 2 inches. They feature magnets, permanently attached to their posterior, for affixing the vases to the wall in noting further that they can be placed on tables or shelves for decorative purposes. The applicable subheading for these ornamental porcelain vases, the "MagPots," will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. 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 212-466-5794.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division