CLA-2-94:RR:NC:GI: 227 A86832
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 sculptors
Mr. Wolfgang Gawantka and Mr. Giuseppe Tagliariol. Previous information
submitted indicates that the above sculptors qualify as professional sculptors
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 Mr.
Wolfgang Gawantka
692112 Fish Group-glazed 107,-- 692132
Fish Group-glazed 107,-- 672133 Pair of
Rabbits-bisque 68,--
Mr. Giuseppe Tagliariol
662013 Pigeon Group-bisque 208,--
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