The tariff classification of a porcelain figurine from China.

N031685 July 1, 2008 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a porcelain figurine from China. Dear Ms. Elvi: In your letter dated June 20, 2008, you requested a tariff classification ruling. The submitted sample is a porcelain figurine, identified as XHD Snowman Candle Holder, which measures approximately 7 ½ inches in height by 4 inches across its widest width by 3 inches in depth. The item consists of one adult and one child snowman, standing together and forming one unit. The adult snowman is wearing a stovepipe hat and is holding a miniature evergreen tree. The child snowman is wearing a red and white hat. Both snowmen are wearing red and green striped scarves. There is a hole at the top of the stovepipe hat, and five star-shaped cutouts are located throughout the front of the item. The back of the figurine has a hollow opening which allows for placement of a tealight candle. Although this item can accommodate a tealight candle (not included), the illumination of a lit candle would only serve to enhance the cutout designs and decorative appeal of the article. Therefore, the item is not regarded as a non-electrical lamp or lighting fitting of heading 9405, Harmonized Tariff Schedule of the United States (HTSUS). Your sample is being returned as requested. The applicable subheading for the porcelain figurine, identified as XHD Snowman Candle Holder, will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division