CLA-2-69:RR:NC:2:227 C89148

Ms. Michele Smith

Sears, Roebuck and Co.

3333 Beverly Rd. BC 204A

Hoffman Estates, IL 60179

RE: The tariff classification of decorative ceramic articles from China.

Dear Ms. Smith:

In your letter dated June 10, 1998, you requested a tariff classification ruling. Sample is being returned as requested.

The sample and photos submitted depict the porcelain penguin family, stock number 90575, which is a three-piece set of penguins, measuring approximately 3 3/4 inches to 4 inches high, that are dressed in a festive attire.

The applicable subheading for the porcelain penguin family 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,

Robert B. Swierupski

Director,

National Commodity
Specialist Division