CLA-2-69:RR:NC:2:227 D89183
Ms. Susan Robertson
Box 400
Outlook, SK.
Canada, SOL 2NO
RE: The tariff classification of ceramic articles from Canada.
Dear Ms. Robertson:
In your letter dated February 24, 1999, you requested a tariff classification ruling.
In your letter you state that you received your formal training in sculpture at the Saskatchewan Institute of Applied Science and Technology in Canada. Your submitted resume indicates that you have exhibited your works at several noted galleries in Canada and in the United States. The information submitted indicates that you qualify as a professional sculptor for Customs purposes and taht the figurines are valued over $2.50 each.
The applicable subheading for the porcelain figurines will be 6913.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain or china figurines, the work of professional sculptors, valued over $2.50 each. The duty rate will be free.
The applicable subheading for the other non-functional porcelain decorative articles will be 6913.10.5000, HTS, which provides for other ornamental porcelain or china articles. The duty rate will be free.
This ruling is being issued under the provisions of Section
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