United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0953314 - HQ 0953539 > HQ 0953495

Previous Ruling Next Ruling


HQ 953495


June 29, 1993
CLA-2 CO:R:C:M 953495 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.21.00

Hugo R. Baxter, Director
Representaciones Internacionales
Hubame, S.A. de C.V.
APDO. 154 Col. Bosques Del Valle
66250 Nuevo Leon, Mexico

RE: Statuettes clad with precious metal; EN 83.06(B); 9703; EN 97.03

Dear Mr. Baxter:

This is in response to your letter of January 25, 1993, on behalf of Novelty Arts de Mexico, S.A. de C.V., requesting a classification ruling for various statuettes clad with precious metals under the Harmonized Tariff Schedule of the United States (HTSUS). Photographs of some of the statuettes were enclosed with your letter.

FACTS:

The statuettes are made by a process which combines gold casting and electro-forming of pure copper to create a statuette which is then plated with 99.9 silver or 24 carat gold. Some of the statuettes will be sold in wholesale quantities. Others are limited editions. For example, model 3000 is a 13.19 inch high abstract entitled "Lovers". It is produced in a limited edition of 500. Model 6008 is 20.48 inches high and entitled "Ballet Dancer". It is produced in a limited addition of 250. Finally, model 304-305 is about 14 inches high and entitled "Aztec Calendar". It has no limit on the number produced.

ISSUE:

What is the classification for the statuettes?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 83 provides for miscellaneous articles of base metal.

Heading 8306, HTSUS, provides for [b]ells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof:.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be consulted. The Explanatory Notes (EN), although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN 83.06 (B), p. 1122, states in pertinent part:

(B) STATUETTES AND OTHER ORNAMENTS

This group comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary non-metallic parts) of a kind designed essentially for decoration, e.g., in homes, offices, assembly rooms, churches, gardens.

It should be noted that the group does not include articles of more specific headings of the Nomenclature, even if those articles are suited by their nature or finish as ornaments.

This group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect, for example:

(1) Busts, statuettes and other decorative figures;...

It is Customs position that the statuettes in question have no utility value, and are wholly ornamental. Based on EN 83.06, we find that the statuettes are classifiable in subheading 8306.21.00, HTSUS, which provides for [s]tatuettes and other ornaments, and parts thereof: [p]lated with precious metal, and parts thereof.

We note that heading 9703.00.00, HTSUS, which provides for original sculptures and statuary in any material, does not describe these statuettes. According to EN 97.03, p.1617, the total number of reproductions of sculptures described by this heading rarely exceeds twelve. In the present case, the number of reproductions for each model number far exceeds twelve.

HOLDING:

The statuettes are classifiable under subheading 8306.21.00, HTSUS, with a column one duty rate of 6.5% ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: