CLA-2-69:S:N:N3D:227 854009
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
New York Seaport