CLA-2-69:S:N:N3D:227 884642
Ms. Lynn Vani
Goebel Marketing Corporation
Goebel Plaza, P.O. Box 11
Pennington, NJ 08534-0011
RE: The tariff classification of ceramic figurines from West
Germany.
Dear Ms. Vani:
In your letter dated April 2, 1993, you requested a tariff
classification ruling.
In your letter you state that the figurines are of earthenware
and are the work of the sculptor H. Fischer. Previous information
submitted indicates the above named artist qualifies as a
professional sculptor for Customs purposes. The price list
submitted shows the figurines to be valued over $2.50 each.
The applicable subheading for the ceramic figurines will be
6913.90.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other ceramic figurines, the work of
professional sculptors, 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