CLA-2-69:S:N:N3D:227 887853
Mr. Roland Lohre
Kaiser Porzellan GMBH & Co., KG
Postfach 1160
8623 Staffelstein, West Germany
RE: The tariff classification of porcelain figurines from West
Germany.
Dear Mr. Lohre:
In your letter dated April 23, 1993 you requested a tariff
classification ruling.
In your letter you state that the figurines are the work of
the sculptor Mr. Wolfgang Gawantka. Previous information submitted
indicates that Mr. Gawantka qualifies as a professional sculptor
for Customs purposes. The price list submitted shows the figurines
to be valued over $2.50 each.
The figurines are identified as follows:
Factory No. Item White/bisque DM
Colored/bisque DM
636601 Horse Rashid on wooden base 254,--
633603 Horse Rashid on wooden base
539,-- 676011 Dachshund
129,--
676013 Dachshund
235,--
720811 Angel 80,--
The applicable subheading for the porcelain figurines 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).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport