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NY 803336




November 8, 1994

CLA-2-69:S:N:N3D:227 803336

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.1000

Mr. Roland Lohre
Kaiser Porzellan GMBH & Co., KG
Postfach 1160
8623 Staffelstein, West Germany

RE: The tariff classification of porcelain figurines from West Germany.

Dear Mr. Lohre:

In your letter dated October 11, 1994 you requested a tariff classification ruling.

In your letter you state that the figurines are the work of the sculptor Mr. Wolfgang Gawantka. Previous information submitted indicates that Mr. Gawantka qualifies as a professional sculptor for Customs purposes. The price list submitted shows the figurines to be valued over $2.50 each.

The figurines are identified as follows:

Factory No. Item White/bisque DM Colored/bisque DM 633653 Horse "Rashid" 558,-- 633911 Horse "Rashid" 137,-- The applicable subheading for the porcelain figurines will be 6913.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain figurines produced by professional sculptors and 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).

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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