CLA-2-69:RR:NC:2: 227 B88390
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 August 8, 1997, 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 Hum 2007, Hum 2008, Hum 2012 and 17 335 10 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 1.2 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,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division