CLA-2-69:RR:NC:GI: 227 A87160
Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179
RE: The tariff classification of porcelain figurines from China.
Dear Ms. Smith:
In your letter dated August 21, 1996, you requested a tariff classification
ruling. Samples are being returned as requested.
The samples submitted consist of three porcelain figurines, item number
97821, which depict the three wisemen and measure approximately 11 inches in
height.
You claim that these items should be properly classified under subheading
9505.10.3000, Harmonized Tariff Schedule of the United States (HTS), which
provides for nativity scenes and figures thereof. However, a nativity scene
must include the characters of Joseph, Mary, and the Child and since the subject
merchandise, consisting only of the three wisemen, lacks these essential
figures, consideration of classification under subheading 9505.10.3000, HTS, is
precluded.
The applicable subheading for these porcelain figurines, known as the three
wisemen (item number 97821), 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.
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