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NY 867159


October 9, 1991

CLA-2-69:S:N:N3D:227 867159

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.1000

Mr. Kent Sunakoda
James J. Boyle & Co.
2525 Corporate Place #100
Monterey Park
Los Angeles, CA 91754

RE: The tariff classification of a ceramic figurine from Taiwan.

Dear Mr. Sunakoda:

In your letter dated September 5, 1991, on behalf of Joan Baker Designs, you requested a tariff classification ruling.

The sample submitted is a ceramic bird-like figurine, item number TR-8004, which measures approximately 5" high. This merchandise is first made of a low-fired ceramic material, dolomite, which is then covered, through a gluing process, with fabric material of U.S. origin and then finally, the entire product is coated with a shine resin to seal and make it attractive. It is stated that this merchandise will be produced in approxi- mately 28 different figures of various sizes for ornamental purposes. The essential character of this article is imparted by its ceramic portion.

In your letter, you state that these figures are made from the original molds of the work of the sculptor Mr. Willy Whitten. The information at hand indicates that Mr. Whitten qualifies as a professional sculptor for Customs purposes. The price range submitted shows the figures to be valued over $2.50 each.

The applicable subheading for the subject ceramic figurine will be 6913.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles...statues, statuettes...valued over $2.50 each and produced by professional sculptors or directly from molds made from original models produced by professional sculptors. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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