CLA-2-69:RR:NC:2:227 G89842

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 March 16, 2001, 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 model numbers as 02-096-15-4, 02-096-50-1, 02-096-55-0, 02-096-70-9 and 02-096-80-8. The price list also shows that the five figurines are valued over $2.50 each.

The applicable subheading for the above 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 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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division