The tariff classification of an ornamental ceramic stein from Brazil andTaiwan.

NY A83475 June 7, 1996 CLA-2-69:RR:NC:GI: 227 A83475 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway 43rd Floor New York, NY 10036-8901 RE: The tariff classification of an ornamental ceramic stein from Brazil and Taiwan. Dear Mr. Eisen: In your letter dated May 7, 1996, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is an ornamental ceramic stein, known as the "Christmas Stein," item number PP 142461, which measures approximately 10 inches in height and 5 inches in width at its widest point. The subject stein, constructed of ceramic other than of porcelain, features an exterior surface that is decorated in high relief with finely detailed and sculptured representations of scenes and figures pertaining to the "Christmas Carol" story. The lid, measuring nearly 3 1/2 inches in diameter, is constructed of pewter with a ceramic insert depicting the character of Ebenezer Scrooge with Christmas gifts, while the inner portion of the lid incorporates a raised representation of a door knocker with Ebenezer Scrooge's face. Further, the handle of the stein is decorated in high relief to depict a quill pen and ink bottle. It is stated that this stein is one of a series of Avon Collectible Steins which is specifically designed as an ornamental article for display purposes. Moreover, it is noted that this merchandise will be marketed, sold and promoted as a collectible item. The applicable subheading for the "Christmas Stein," item number PP 142461, 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. Articles classifiable under subheading 6913.90.5000, HTS, which are products of Brazil, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. 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