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NY 806353




CLA-2-69:S:N:N3:227 806353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.1000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
Counselors at Law
One Astor Plaza
1515 Broadway 43rd floor
New York, NY 10036-8901

RE: The tariff classification of a porcelain figurine from China and Taiwan.

Dear Mr. Eisen:

In your letter dated January 23, 1995, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is the "1995 Mrs. Albee Porcelain Figurine", valued in excess of $2.50, which measures approximately 10 inches in height. Mrs. Albee (Avon's first door-to-door sales representative), is portrayed in periodic dress, clutching an Avon sales book in her right hand and holding a cup of tea in her left hand.

In your letter you state that the original model used to produce the molds for this figurine was sculptured by Mr. Setsuro Tokuno who qualifies as a professional sculptor for Customs purposes.

The applicable subheading for the "1995 Mrs. Albee Porcelain Figurine" will be 6913.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain statuettes...valued over $2.50 each and produced by professional sculptors or directly from the molds made from original models produced by professional sculptors. The rate of duty will be 2.6 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
Area Director

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