CLA-2-94:RR:NC:GI: 227 A86831
Mr. Roland Lohre
Alboth & Kaiser GMBH & Co., KG
Postfach 1160
D-96225 Staffelstein, West Germany
RE: The tariff classification of porcelain figurines from West Germany.
Dear Mr. Lohre:
In your letter dated August 12, 1996 you requested a tariff classification
ruling.
In your letter you state that the figurines are the work of the sculptor
Mr. Wolfgang Gawantka. Previous information submitted indicates that Mr.
Gawantka qualifies as a professional sculptor for Customs purposes. The price
list submitted shows the figurines to be valued over $2.50 each.
The figurines are identified as follows:
Factory No. Item White/bisque DM Colored/bisque DM 661813
Stork 142,-- 701810 Polar
Bear- glazed 47,-- 662210 Owl-glazed
39,-- 662313 Lapwing-bisque
172,--
The applicable subheading for the porcelain figurines will be 6913.10.1000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
porcelain figurines produced by professional sculptors and valued over $2.50
each. The rate of duty will be 2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
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