CLA-2-69:S:N:N3D:227 867159
Mr. Kent Sunakoda
James J. Boyle & Co.
2525 Corporate Place #100
Monterey Park
Los Angeles, CA 91754
RE: The tariff classification of a ceramic figurine from Taiwan.
Dear Mr. Sunakoda:
In your letter dated September 5, 1991, on behalf of Joan
Baker Designs, you requested a tariff classification ruling.
The sample submitted is a ceramic bird-like figurine, item
number TR-8004, which measures approximately 5" high.
This merchandise is first made of a low-fired ceramic material,
dolomite, which is then covered, through a gluing process, with
fabric material of U.S. origin and then finally, the entire
product is coated with a shine resin to seal and make it
attractive. It is stated that this merchandise will be produced
in approxi- mately 28 different figures of various sizes for
ornamental purposes. The essential character of this article is
imparted by its ceramic portion.
In your letter, you state that these figures are made from
the original molds of the work of the sculptor Mr. Willy Whitten.
The information at hand indicates that Mr. Whitten qualifies as a
professional sculptor for Customs purposes. The price range
submitted shows the figures to be valued over $2.50 each.
The applicable subheading for the subject ceramic figurine
will be 6913.90.1000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other ornamental ceramic
articles...statues, statuettes...valued over $2.50 each and
produced by professional sculptors or directly from molds made
from original models produced by professional sculptors. 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