803113 80 Ruling Active

The tariff classification of porcelain figurines from United Kingdom.

Issued November 8, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.10.1000

Headings: 6913

Product description

The tariff classification of porcelain figurines from United Kingdom.

CBP rationale

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.

Full text

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 New York Seaport

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