The tariff classification of a festive article and decorative ceramic articles from China.

N105580 June 8, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6913.90.5000 Mr. Hendra Wijaya Forever Gifts, Inc. 825 Avenue H East Suite 117 Arlington, TX 76011 RE: The tariff classification of a festive article and decorative ceramic articles from China. Dear Mr. Wijaya: In your letter dated May 12, 2010, you requested a tariff classification ruling. The subject merchandise, based on the photos submitted, consists of the following: C090900017 consists of two decorative articles. The first article is a depiction of the word “NOEL”. The item is made of ceramic, with a figurine of a snowman in the position of the letter “O”. The snowman is made of ceramic from the waist up. The lower portion of the snowman consists of a globe made of ethylene vinyl acetate (EVA) incorporating a battery-operated light emitting diode (LED) bulb that serves to illuminate the globe. The second article is a depiction of the word “JOY”, with a figurine of a snowman in the position of the letter “O”. C090900018 consists of two decorative articles. The first article is a depiction of a snowman made of ceramic from the waist up, wearing a stovepipe hat and holding a miniature evergreen tree. The second article is a depiction of a snowman made of ceramic from the waist up, wearing a knit hat and holding a star shaped object. The lower portion of each snowman consists of a globe made of EVA incorporating a battery-operated LED bulb that serves to illuminate the globe. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Both styles in C090900018 are composite goods with the essential character imparted by the ceramic component. Articles which utilize light purely for its decorative effect are not lamps or lighting fittings of heading 9405, HTSUS. The applicable subheading for decorative article C090900017, style “NOEL”, will be 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. The applicable subheading for decorative ceramic article C090900018, two styles of snowmen, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% ad valorem. You have also requested a tariff classification ruling on C090900016A, styles “NOEL” and “JOY”. Your inquiry does not provide enough information for us to give a classification ruling on C090900017, style “JOY”, and C090900016A, styles “NOEL” and “JOY”. Please submit a working sample of each of these items. If you decide to resubmit your request, submit the samples plus a copy of your original letter and attachments. Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section. 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