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NY A86832

September 11, 1996

CLA-2-94:RR:NC:GI: 227 A86832

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.1000

Mr. Roland Lohre

Alboth & Kaiser GMBH & Co., KG

Postfach 1160

D-96225 Staffelstein, West Germany

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

Dear Mr. Lohre:

In your letter dated August 12, 1996 you requested a tariff classification ruling.

In your letter you state that the figurines are the work of the sculptors Mr. Wolfgang Gawantka and Mr. Giuseppe Tagliariol. Previous information submitted indicates that the above sculptors qualify as professional sculptors 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 Mr. Wolfgang Gawantka

692112 Fish Group-glazed 107,-- 692132
Fish Group-glazed 107,-- 672133 Pair of
Rabbits-bisque 68,--

Mr. Giuseppe Tagliariol

662013 Pigeon Group-bisque 208,--

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 2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794.

Sincerely,


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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