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NY 867057

October 18, 1991

CLA-2-69:S:N:N3D:227 867057


TARIFF NO.: 6913.90.5000

Ms. Sybil M. West
Sybil West Associates, Inc. dba / International Classics
5671 Palmer Way-Suite B
Carlsbad, CA 92008

RE: The tariff classification of a wall plaque from the United Kingdom.

Dear Ms. West:

In your letter dated August 20, 1991, you requested a tariff classification ruling.

The sample submitted is a small ceramic 2.25" square wall plaque which consists of a bear-like figurine mounted onto a clay tile that possesses a metal hang loop affixed to its posterior portion.

You claim that the instant merchandise should be properly classified under subheading 6913.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for statues, statuettes...produced by pro- fessional sculptors. However, noting that this article is so constructed to be considered a wall plaque, consideration for classification under the above subheading is hereby precluded.

The applicable subheading for the above wall plaque will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 7 percent ad valorem.

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.


Jean F. Maguire

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