CLA-2-69:S:N:N3:227 809965
Mr. William K. Jann
1406 Elmwood Drive SE
Huntsville, Alabama 35801-2120
RE: The tariff classification of ceramic figurines from Spain.
Dear Mr. Jann:
In your letter dated December 17, 1994, you requested a tariff classification ruling. Your letter was forwarded to this office for response by the Director, Commercial Rulings Division, Washington D.C.
At issue is the tariff classification of Lladro figurines. Lladro figurines are made of porcelain. Information received by this office indicates that, generally, Lladro figurines are the products of artist who qualify as professional sculptors for Customs purposes and that they are valued over $2.50 each.
The applicable subheading for the Lladro ceramic figurines will be 6913.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain or china statues produced by professional sculptors or directly from molds made from original models produced by professional sculptors, valued over $2.50 each. The rate of duty will be 2.6 percent ad valorem.
This ruling only covers prospective importations and does not cover merchandise which is the subject of a current or completed Customs Transaction.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport