CLA-2-69:S:N:N3D:227 867057
Ms. Sybil M. West
Sybil West Associates, Inc.
dba / International Classics
5671 Palmer Way-Suite B
Carlsbad, CA 92008
RE: The tariff classification of a wall plaque from the United
Kingdom.
Dear Ms. West:
In your letter dated August 20, 1991, you requested a tariff
classification ruling.
The sample submitted is a small ceramic 2.25" square wall
plaque which consists of a bear-like figurine mounted onto a clay
tile that possesses a metal hang loop affixed to its posterior
portion.
You claim that the instant merchandise should be properly
classified under subheading 6913.90.1000, Harmonized Tariff
Schedule of the United States (HTS), which provides for statues,
statuettes...produced by pro- fessional sculptors. However,
noting that this article is so constructed to be considered a
wall plaque, consideration for classification under the above
subheading is hereby precluded.
The applicable subheading for the above wall plaque will be
6913.90.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other ornamental ceramic articles. The
rate of duty will be 7 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