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 > 1997 NY Rulings > NY 845505 - NY 846348 > NY 845778

Previous Ruling Next Ruling
NY 845778

CLA-2-69:S:N:N3D:227 845778


TARIFF NO.: 6913.10.1000

Mr. Patrick C. Reed
Freeman, Wasserman & Schneider
90 John Street
New York, NY 10038

RE: The tariff classification of ceramic figurines from Japan, the work of Mr. Harumi Itoh.

Dear Mr. Reed:

In your letter dated September 25, 1989, on behalf of Lenox Incorporated, you requested a tariff classification ruling.

Mr. Harumi Itoh is stated to have exhibited his works in public exhibitions of the free fine arts and, by the acceptance of these works, is recognized in art circles as a professional sculptor. In 1989 a ceramic replica of the Tokyo railroad station produced by Mr. Itoh was displayed at a public exhibition in the station. A copy of a brochure which describes the exhibition and includes photographs of Mr. Itoh's creation was submitted. In 1984 three original sculptures by Mr. Itoh were selected for public exhibition in the Aichi Prefectural Exhibition. Over the years he has exhibited his works at many public exhibitions in Japan. At the 15th Export-Ceramic Models Exhibition in 1964 Mr. Itoh won first prize for his sculpture entitled "Playing in the Water".

In addition to the awards which Mr. Itoh received for his works at exhibitions, Mr. Itoh's credentials include professional rankings and recognition by Japanese art authorities for his ceramic sculp- tures. In 1957 he graduated from the three-year course in sculpture and fine arts at the Aichi Prefectural Seto Ceramic Industry School. In 1978, Mr. Itoh received a first class ranking in ceramic modeling and sculptural efficiency from the Japanese Ministry of Labor. The test for this certification involved Mr. Itoh's performance before a panel of judges and his passing a written test on ceramic art.

The information submitted indicates that Mr. Itoh qualifies as a professional sculptor for Customs purposes. The applicable subheading for the ceramic figurines will be 6913.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain figurines, valued over $2.50 each and produced by professional sculptors. 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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: