The tariff classification of a set of four ceramic (non-porcelain) figurines from China

NY L85115 June 13, 2005 CLA-2-69:RR:NC1:126: L85115 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place Level 16 Fort Worth, Texas 76102 RE: The tariff classification of a set of four ceramic (non-porcelain) figurines from China Dear Ms. Schmidt: In your letter, dated May 16, 2005, you requested a tariff classification ruling regarding a boxed set of four decorative ceramic figurines, sku no. 2079857. A sample of the merchandise was submitted with your ruling request. The sample will be returned to you in accordance with your request. The set includes ceramic figures of a bear, a snowman, a reindeer and a Santa Claus. In a telephone conversation with this office, you indicated that the articles consist of a type of ceramics other than porcelain. While the Santa Claus figure may be regarded as a symbol of Christmas, the other three figures are not regarded as symbols of Christmas. While the Santa Claus figure if imported separately could be classified as a festive article in heading 9505, Harmonized Tariff Schedule of the United States (HTS), the other three figures are not regarded as symbols of Christmas and are not classifiable as festive articles in heading 9505, HTS. These figures are simply regarded as ornamental ceramic articles classifiable in heading 6913, HTS. Since the four figures are imported packed together for retail sale as a decorative set, there will be a single classification for the set. Since three of the four articles in the set are the non-festive items (the bear, snowman and reindeer) classifiable in heading 6913, these three articles impart the essential character to the set. Based on essential character, the set of four articles will be classified in heading 6913, not heading 9505. Note General Rule of Interpretation (3)(b), HTS. The applicable subheading for the set consisting of ceramic figures of a snowman, a bear, a reindeer and Santa Claus will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be six 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 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 Specialists Jacob Bunin at 646-733-3027 and Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division