CLA-2-69:OT:RR:NC:N4:428
Mr. Steven Reese
Joni Reese Originals
733 Mountain Road
Fruit Heights, UT 84037
RE: The tariff classification of a porcelain figurine from China.
Dear Mr. Reese:
In your letter dated February 17, 2011, you requested a tariff classification ruling.
The item in question is a porcelain male figure that is approximately 14 inches tall. It depicts a man reaching for and picking a piece of fruit from a tree while holding onto a stainless steel handrail. The figurine sits atop a hardwood base. A brass nameplate will be affixed to the hardwood base. The porcelain figurine is composed of different components and is considered a composite good. In this case, the porcelain imparts the essential character of the good.
The applicable subheading for the porcelain figurine will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist 428 at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division