CLA-2 CO:R:C:M 953495 MMC
Hugo R. Baxter, Director
Representaciones Internacionales
Hubame, S.A. de C.V.
APDO. 154 Col. Bosques Del Valle
66250 Nuevo Leon, Mexico
RE: Statuettes clad with precious metal; EN 83.06(B); 9703; EN
97.03
Dear Mr. Baxter:
This is in response to your letter of January 25, 1993, on
behalf of Novelty Arts de Mexico, S.A. de C.V., requesting a
classification ruling for various statuettes clad with precious
metals under the Harmonized Tariff Schedule of the United States
(HTSUS). Photographs of some of the statuettes were enclosed
with your letter.
FACTS:
The statuettes are made by a process which combines gold
casting and electro-forming of pure copper to create a statuette
which is then plated with 99.9 silver or 24 carat gold. Some of
the statuettes will be sold in wholesale quantities. Others are
limited editions. For example, model 3000 is a 13.19 inch high
abstract entitled "Lovers". It is produced in a limited edition
of 500. Model 6008 is 20.48 inches high and entitled "Ballet
Dancer". It is produced in a limited addition of 250. Finally,
model 304-305 is about 14 inches high and entitled "Aztec
Calendar". It has no limit on the number produced.
ISSUE:
What is the classification for the statuettes?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Chapter 83 provides for miscellaneous articles of base metal.
Heading 8306, HTSUS, provides for [b]ells, gongs and the
like, nonelectric, of base metal; statuettes and other ornaments,
of base metal; photograph, picture or similar frames, of base
metal; mirrors of base metal; and base metal parts thereof:.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted. The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the
HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN 83.06
(B), p. 1122, states in pertinent part:
(B) STATUETTES AND OTHER ORNAMENTS
This group comprises a wide range of ornaments of base metal
(whether or not incorporating subsidiary non-metallic parts) of a
kind designed essentially for decoration, e.g., in homes,
offices, assembly rooms, churches, gardens.
It should be noted that the group does not include articles
of more specific headings of the Nomenclature, even if those
articles are suited by their nature or finish as ornaments.
This group covers articles which have no utility value but
are wholly ornamental, and articles whose only usefulness is to
contain or support other decorative articles or to add to their
decorative effect, for example:
(1) Busts, statuettes and other decorative figures;...
It is Customs position that the statuettes in question have
no utility value, and are wholly ornamental. Based on EN 83.06,
we find that the statuettes are classifiable in subheading
8306.21.00, HTSUS, which provides for [s]tatuettes and other
ornaments, and parts thereof: [p]lated with precious metal, and
parts thereof.
We note that heading 9703.00.00, HTSUS, which provides for
original sculptures and statuary in any material, does not
describe these statuettes. According to EN 97.03, p.1617, the
total number of reproductions of sculptures described by this
heading rarely exceeds twelve. In the present case, the number
of reproductions for each model number far exceeds twelve.
HOLDING:
The statuettes are classifiable under subheading 8306.21.00,
HTSUS, with a column one duty rate of 6.5% ad valorem.
Sincerely,
John Durant, Director