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NY 803113





November 8, 1994
CLA-2-69:S:N:N3:227 803113

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.1000

Ms. Susan Rudman
Antique Source
467 Central Park West
Suite 17C
New York, NY 10025

RE: The tariff classification of porcelain figurines from United Kingdom.

Dear Ms. Rudman:

In your letter dated October 10, 1994, you requested a tariff classification ruling.

In your letter you state that the porcelain figurines to be imported are made from original molds produced by the sculptors Ralph Wood, Enoch Wood, Walton, Salt and Tittensor. The information you submitted indicates that the above named artists qualify as professional sculptors by virtue of their recognition in art circles as professional sculptors by the acceptance of their work in public exhibitions limited to the free fine arts. In addition, you state that the subject 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 ceramic figurines of porcelain or china, the work of professional sculptors, valued over $2.50 each. The rate of duty will be 3.1 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
Area Director

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