CLA-2-69:S:N:N3:227 887128
TARIFF NOS.: 6913.10.5000; 8306.29.0000 and 9503.90.6000
Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of miniature accessories to
ornamental buildings from China.
Dear Ms. Smith:
In your letter dated June 7, 1993, you requested a tariff
classification ruling. Samples are being returned as requested.
The samples submitted consist of the following accessories, stock number
97885, to various ornamental buildings:
a) four porcelain figurines which depict Santa Claus carrying a gift
bag, a man carrying a box, a woman in purple and a woman with a
child;
b) two miniature park benches and a street sign (indicating Main
Street and Valley Avenue) that are stated to made of tin;
c) two miniature battery-operated hexagon lamp posts;
d) two miniature sisal trees with snow frosted tips and a wood base.
You feel that the miniature park benches and the street sign should be
properly classified under subheading 8007.00.5000, Harmonized Tariff Schedule
of the United States (HTS), which provides for other articles of tin.
However, since these items are specifically provided for elsewhere,
consideration of classification under the above subheading is precluded.
You also state that the miniature hexagon lamp posts should be properly
classified under subheading 9405.40.8000, HTS, which provides for other
electric lamps and lighting fittings. However, since these lamps are
principally used as toys, noting that Chapter Note 1 (l) of Chapter 94 of the
Harmonized Commodity Description and Coding System, excludes toy lamps or
lighting fittings (heading 9503), classification under the above subheading
is precluded.
The applicable subheading for the porcelain figurines will be
6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which
provides for statuettes and other ornamental ceramic articles of porcelain.
The duty rate will be 9 percent ad valorem.
The applicable subheading for the miniature park benches and street sign
will be 8306.29.0000, HTS, which provides for statuettes and other ornaments
of base metal. The duty rate will be 5 percent ad valorem.
The appropriate subheading for the miniature lamp posts will be
9503.90.6000, HTS, which provides for other toys (except models), not having
a spring mechanism. The rate of duty will be 6.8 percent ad valorem.
Your inquiry does not provide enough information for us to give a
classification ruling on the sisal trees, stock number 97885. Your request
for a classification ruling should include a complete breakdown of all the
components by weight and value.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport