The tariff classification of ornamental ceramic articles from China.

NY A87546 October 10, 1996 CLA-2-69:RR:NC:2: 227 A87546 CATEGORY: Classification TARIFF NO.: 6913.10.5000; 6913.90.5000 Ms. Karen Quintana New Wave Transport (U.S.A.), Inc. 30 Vesey Street Suite 300 New York, NY 10007 RE: The tariff classification of ornamental ceramic articles from China. Dear Ms. Quintana: In your letter dated August 23, 1996, on behalf of Autom Company, you requested a tariff classification ruling. The samples submitted consist of the following ornamental articles: a) two porcelain tea cups, known as the "Angel Tea Cups" (item number 19231), which measure approximately 2 1/4 inches high with a top diameter of 2 inches and feature on their exterior two angel-like faces in relief; b) ceramic decorative articles, known as the "Angel Tea Set" (item number 19230), that consist of a tea pot and sugar with removable lids and a creamer which measure about 6 1/2 inches high, 4 3/4 inches high and 3 3/4 inches high, respectively. It is noted that all these articles feature on each side of their exterior two angel-like faces within a floral garland in relief. It is claimed that this merchandise will be utilized as a toy and, therefore, should be classified as such. However, it has been determined not to be a toy tea set under subheading 9503.70.0010, Harmonized Tariff Schedule of the United States (HTS), since there is no indication that the subject articles are marketed or sold as toys. Further, these items are not considered to be a toy tea set because the tea pot with the sugar and creamer has no cups, noting the cups appear to be sold separately. The applicable subheading for the decorative porcelain "Angel Tea Cups," item number 19231, 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 decorative ceramic (other than of porcelain) "Angel Tea Set," item number 19230, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 6.6 percent ad valorem. 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