Mr. Sidney Oliveira
Marblies Handcrafted Collectables
P.O. Box 151193
Austin, Texas 78715-1193
RE: The tariff classification of four decorative unfired clay figurines from Brazil
Dear Mr. Oliveira:
In your letter dated July 7, 2004, you requested a tariff classification ruling.
Four representative samples were submitted and were sent to our Customs laboratory for analysis.
The submitted samples are four miniature, gray-colored, hand-molded decorative articles, three are hat-shaped and the remaining one heart-shaped. You stated in your letter that these articles are composed of clay.
Our Customs laboratory has determined that each article is essentially composed of various minerals, clay and calcium carbonate agglomerated with an epoxy resin binder. The lab also confirmed that these four products have not been fired.
The applicable subheading for the four decorative unfired clay figurines will be 6815.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of…other mineral substances…other articles: other: other. The rate of duty will be free.
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 Jacob Bunin at 646-733-3027.
Robert B. Swierupski