United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 462025 - NY 805895 > NY 805875

Previous Ruling Next Ruling
NY 805875




CLA-2-69:S:N:N3:227 805875

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.1000

Ms. Karen North
COPCA
9200 Sunset Blvd., Suite 931
Los Angeles, CA 90069

RE: The tariff classification of ceramic statuary from Spain.

Dear Ms. North:

In your letter dated January 2, 1995, you requested a tariff classification ruling.

The merchandise at issue is ceramic statuary reproductions of capitals of a 14th century Gothic cloister, valued over $2.50 each, that consist of the following figures: the "Sculptor", the "Musician", the "Owl", "Dragon I", "Dragon II", the "Winged Lion", the "Lion", the "Cock", the "Monks", the "Double-Tailed Mermaid", the "Winged Mermaid" and the "Pelican". It is stated that each figure is mounted on a glass back which is then vertically set into a marble base. It is noted that the ceramic portion of this merchandise is 40% of the total weight, while the marble and crystal portions consist of 24% and 36% of the total weight, respectively. Due to its decorative nature, it is apparent that the essential character of the merchandise is imparted by the ceramic portion.

You have submitted affidavits certifying that the artist of this statuary, Mr. Jaume Satorras Borbonet, has graduated from one of the free fine arts schools and has exhibited his work in public exhibitions of the free fine arts. Based on the information provided, Mr. Borbonet qualifies as a professional sculptor for Customs purposes.

The applicable subheading for this ceramic statuary will be 6913.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for statues, statuettes...valued over $2.50 each and produced by professional sculptors or directly from molds made from original models produced by professional sculptors. The rate of duty will be 2.5 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.

Sincerely,

Jean F. Maguire

Previous Ruling Next Ruling

See also: