CLA-2-69:RR:NC:2:227 C87710
Ms. Rosy Curbelo
Almacenes Pitusa, Inc.
P.O. Box 839
Hato Rey Station
San Juan, PR 00919-0839
RE: The tariff classification of ceramic figurines from China.
Dear Ms. Curbelo:
In your letter dated May 7, 1998, you requested a tariff
classification ruling.
The subject merchandise consists of the following porcelain
figurines:
a) item number H-74-T-8164, noting samples submitted,
features three porcelain figurines measuring 5 1/2
inches high by 3 1/2 inches wide. One sample depicts
the figures of a grandpa and girl standing in front of
the home's window framework and beneath the arch in
noting that both possess apertures for simulating
windows. There are also two different samples
portraying the figures of Santa and the snowman's
family which are also shown standing before the same
setting. Further, all three scenarios have evergreens
and coach lamps around the home's exterior and a
posterior holder for containing a candle that
illuminates the simulated windows.
b) item number G-74-T-2513 features three porcelain
figurines depicting snowhouses which measure 4 inches
in height. They are also designed to contain a
candle.
It is noted that the purpose of the candles is to enhance
through illumination the decorative features of the porcelain
figurines.
The applicable subheading for the figurines that depict a
grandpa and girl 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.
The applicable subheading for the Santa figurine will be
9505.10.2500, HTS, which provides for festive, carnival or other
entertainment articles...other articles for Christmas
festivities. The duty rate will be free.
Your inquiry does not provide enough information for us to
give a classification ruling on the figurines depicting the
snowman's family and the porcelain snowhouses. Please submit the
marketing and advertising data via catalogs and/or descriptive
literature verifying how the above items are marketed, advertised
and sold. Further, your request for a classification ruling
should include samples of the 3 assorted porcelain snowhouses.
When this information is obtained, please forward your ruling
request to the attention of NIS Alice Masterson (NIS 222).
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division