CLA-2-95:RR:NC:2:222 A89774
Mr. David A. Eisen
Siegel, Mandel & Davidson, P.C.
1515 Broadway, 43rd Floor
New York, N.Y. 10036-8901
RE: The tariff classification of porcelain buildings and accessories from China.
Dear Mr. Eisen:
In your letter dated November 27, 1996 on behalf of MBI Inc. you requested a tariff classification ruling.
You have presented a full color brochure entitled The Disney Winter Wonderland Collection printed by MBI in conjunction with the Danbury Mint. This brochure depicts each of the three porcelain buildings and the two groupings of accessories on which you are requesting classification. The three buildings are:
1.) Three Little Pigs Bakery (Item #DCB004)
2.) Train Station Sculpture (Item #DCB006)
3.) Blacksmith Shop Sculpture (Item #DCB007)
You also request classification on two groupings of accessories:
4.) Accessory Shipment No.1 (Item DCB005) consisting of a train made up of an engine, one car and a caboose, enough train track for the train to sit on, a water tower, a telephone, a bench, a birdhouse and 4 lampposts. (note: a 6 outlet power strip is included with this accessory grouping. The power strip is separately classifiable.)
5.) Accessory Shipment No. 2 (Item DCB008) consisting of 4 lamp posts, trees, a bridge, a mail truck, a clock, a sign, a mailbox and a gazebo.
The train in accessory shipment No.1 appears to be for decoration and not intended to be played with.
You also cite Headquarters ruling 958747 dated September 20, 1996 which classified three of the components of the Disney Winter Wonderland Collection as festive articles. You state that all the items in the Disney Winter Wonderland Collection are marketed and sold during the Christmas season and are purchased solely by mail from MBI Inc. for display during the Christmas holidays.
The applicable subheading for all three porcelain buildings item numbers DCB004, DCB006 and DCB007 and the two accessory shipments DCB005 (excluding power strip)and DCB008 will be 9505.10.5020, Harmonized tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof. This item number is free of duty. It remains free of duty in 1997.
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 Alice R. Masterson at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division