803043 80 Ruling Active

The tariff classification of ceramic figurines from Spain.

Issued November 3, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.10.1000

Headings: 6913

Product description

At issue is the proper tariff classification of authentic Lladro ceramic figurines produced in Spain. Previous information on file indicates that Lladro figurines are the work of professional sculptors, are made of porcelain and are valued over $2.50 each.

CBP rationale

The applicable subheading for the ceramic 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.

Full text

NY 803043 November 3, 1994 CLA-2-69:S:N:N3:227 803043 CATEGORY: Classification TARIFF NO.: 6913.10.1000 Ms. Janis Broad 1956 Oak Twist Ct Orange Park, FL 32073 RE: The tariff classification of ceramic figurines from Spain. Dear Ms. Broad: In your letter dated October 3, 1994, you requested a tariff classification ruling. At issue is the proper tariff classification of authentic Lladro ceramic figurines produced in Spain. Previous information on file indicates that Lladro figurines are the work of professional sculptors, are made of porcelain and are valued over $2.50 each. The applicable subheading for the ceramic 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 New York Seaport

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