CLA-2-69:RR:NC:GI:227 A84955

Mr. Kevin McGonigle

Goebel of North America

Goebel Plaza, P.O. Box 10

Pennington, NJ 08534-0010

RE: The tariff classification of ceramic figurines from West Germany.

Dear Mr. McGonigle:

In your letter dated June 14, 1996, you requested a tariff classification ruling.

In your letter you indicate that the figurines are of earthenware and are the work of the sculptor Helmut Fischer. Previous information submitted indicates that the above named artist qualifies as a professional sculptor for Customs purposes. The price list submitted identifies the items as Model No. 10 413 12, Model No. 10 416 15, Model No. 10 418 12, Model No. 10 423 12 and Model No. 10 427 17 and 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 duty rate will be 1.9 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 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 George Kalkines at (212) 466-5794.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division