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NY 897855





CLA-2-69:S:N:N3:227 897855

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.1000

Mr. Robert Persily
Freight Brokers Int'l., Inc.
1200 Brunswick Avenue
Far Rockaway, NY 11691

RE: The tariff classification of porcelain figurines from China.

Dear Mr. Persily:

In your letter dated May 9, 1994, on behalf of United Marketing Systems, Inc., you requested a tariff classification ruling.

The samples submitted consist of the following white porcelain figurines from the Norman Rockwell collection:
a) a young girl holding her dog with a packed bag at her side, known as "Vacation's Over", which measures about 6 inches high;
b) a young boy playing a flute with a young girl as well as a dog looking at him in admiration, known as the "Music Master", which measures about 5 inches high;
c) a young boy being comforted by a clown, known as the "Runaway", which measures approximately 5 inches high;
d) two children, near a fireplace, awaitng the arrival of Santa Claus, known as "Is He Coming", which measures nearly 4.5 inches high.

In your letter it is stated, via an affidavit from the sculptor, that the original models used to produce the molds for these figurines were sculptured by Mr. Setsuro Tokuno who qualifies as a professional sculptor for Customs purposes. Further, it is stated that these figurines are valued over $2.50 each.

The applicable subheading for these figurines, "Vacation's Over", "Music Master", "Runaway" and "Is He Coming", will be 6913.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other porcelain figurines, the work of professional sculptors, valued over $2.50 each. 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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