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NY M87066




February 2, 2007

CLA-2-69:RR:NC1:126: M87066

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000; 6913.90.5000

Mr. Kenneth Carmon
Bay Brokerage, Inc.
44951 Country Route 191
Suite 201
Wellesley Island, New York 13640

RE: The tariff classification of ceramic figurines from the United Kingdom

Dear Mr. Carmon:

In your letter dated September 19, 2006, on behalf of Redco Foods, you requested a tariff classification ruling regarding three small ceramic figurines. Samples of the figurines were submitted with your ruling request.

In your letter you stated that these items consist of porcelain.

The three samples included a brown glazed figurine of a lion, a blue glazed figurine of a goose and a green glazed figurine of a couple.

The samples were sent to our Customs and Border Protection laboratory for analysis. Due to the small size of each of these samples, our laboratory indicated that five samples of each figurine would be required for analysis. Five samples of the lion figurine, five samples of the goose figurine and five samples of the couple figurine were analyzed by our laboratory.

The analysis by our laboratory has now been completed.

Applying the definition of porcelain outlined in U.S. Note 5(a) to Chapter 69, our laboratory confirmed that the lion figurine consists of porcelain.

The applicable subheading for the lion figurine will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other: other. The rate of duty will be free.

When our laboratory analyzed the five samples of the goose figurine and the five samples of the couple figurine, applying the definition of porcelain outlined in U.S. Note 5(a) to Chapter 69, wide variations were found from item to item. It appears that the nature of these products is not consistent from item to item. Some of the goose figurines may consist of porcelain, while others may consist of a type of ceramics other than porcelain. Some of the couple figurines may consist of porcelain, while others may consist of a type of ceramics other than porcelain.

When manufactured from porcelain, the applicable subheading for the goose and couple figurines will be 6913.10.5000, HTSUS, which provides for statuettes and other ornamental ceramic articles: of porcelain or china: other: other. The rate of duty will be free.

When manufactured from a type of ceramics other than porcelain or china, the applicable subheading for the goose and couple figurines will be 6913.90.5000, HTSUS, which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be six percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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