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NY 854009

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CLA-2-69:S:N:N3D:227 854009

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.1000

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of a ceramic figurine from Taiwan.

Dear Mr. Shoichet:

In your letter dated June 29, 1990, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The porcelain figurine at issue, valued in excess of $2.50, is in the shape of a woman depicted to represent Mrs. Albee, Avon's first representative. In your letter you state that the figurine is the work of the sculptor Mr. Setsuro Tokuno. Previous information submitted indicates that Mr. Tokuno qualifies as a professional sculptor for Customs purposes. The sample submitted will be returned as requested.

The applicable subheading for the ceramic figurine 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).

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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See also:

• Tariff No.: 6913.10.10 - Porcelain or china statues, statuettes & handmade flowers, valued o/$2.50 each, of original work by professional sculptors