The tariff classification of porcelain ornamental figurines anddecorative bag-like containers from China.

NY A84676 July 3, 1996 CLA-2-69:RR:NC:GI: 227 A84676 CATEGORY: Classification TARIFF NO.: 6913.10.5000; 9505.10.5020 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Rd. BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of porcelain ornamental figurines and decorative bag-like containers from China. Dear Ms. Smith: In your letter dated June 7, 1996, you requested a tariff classification ruling. Samples are being returned as requested, noting several were received in a broken condition. The samples and photos submitted depict the following articles: a) a 4 piece assortment of porcelain bells in the shape of figurines depicting Santa, an angel, a bear, and a snowman, item number 97194, which measure approximately 3 to 3 1/4 inches high; b) a 4 piece assortment of porcelain bells in the shape of figurines depicting Santa, an angel, a bear, and a soldier, item number 97195, measuring approximately 4 3/4 to 5 inches in height; c) a 4 piece assortment of porcelain bag-like containers, item number 97196, measuring about 4 1/2 inches in height by 3 inches in width. It is noted that the front of each article depicts either Santa, a bear, a snowman, and a soldier. You claim that the above-stated merchandise should be properly classified under subheading 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. However, the porcelain Santa bells, item numbers 97194 and 97195, are primarily considered to be Santa figures since unless they are picked up one would not be cognizant that they are bells. Therefore, because these Santa bells have been determined to be decorative Santa figures which are more specifically provided for elsewhere, consideration of classification under subheading 6913.10.5000, HTS, is precluded. The applicable subheading for the decorative porcelain Santa bells, item numbers 97194 and 97195, will be 9505.10.5020, HTS, which provides for other articles for Christmas festivities. The rate of duty will be free. The applicable subheading for the porcelain figurines with bells (excluding the Santa figures), item numbers 97194 and 97195, and the porcelain bag-like containers, item number 97196, will be 6913.10.5000, 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 letter 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, Roger J. Silvestri Director, National Commodity Specialist Division