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NY 806822

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March 1, 1995
CLA-2-69:S:N:N3:227 806822

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.1000

Ms. Sandra Vogel
W. Goebel Porzellanfabrik
Postfach 1146
D-96466 Rodental, Germany

RE: The tariff classification of ceramic figurines from West Germany, the work of Mrs. Julia E. Limpke.

Dear Ms. Vogel:

In your letter dated January 30, 1995, you requested a tariff classification ruling.

Mrs. Julia E. Limpke is stated to have received her formal training in sculpture at Volkwangschule in Germany. She has exhibited her works in Germany at the Heimathaus Museum Telgte and at other major art organizations. The information submitted indicates that Mrs. Limpke qualifies as a professional sculptor for Customs purposes and that the figurines will be valued over $2.50 each.

The applicable subheading for the ceramic figurines will be 6913.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic figurines, the work of professional sculptors, valued over $2.50 each. The rate of duty will be 2.5 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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See also:

• Tariff No.: 6913.90.10 - Ceramic (o/than porcelain or china) statues, statuettes, handmade flowers, val. o/$2.50 each, of original work by professional sculptors