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854009 85 Ruling Active

The tariff classification of a ceramic figurine from Taiwan.

Issued July 11, 1990 by U.S. Customs and Border Protection.

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85 854009 (July 11, 1990)

Tariff classification

HTS codes: 6913.10.1000

Headings: 6913

Product description

The porcelain figurine at issue, valued in excess of $2.50, is in the shape of a woman depicted to represent Mrs. Albee, Avon's first representative. In your letter

CBP rationale

The applicable subheading for the ceramic figurine will be 6913.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain figurines produced by professional sculptors and valued over $2.

Full text

NY 854009 July 11, 1990 CLA-2-69:S:N:N3D:227 854009 CATEGORY: Classification TARIFF NO.: 6913.10.1000 Mr. Louis S. Shoichet Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of a ceramic figurine from Taiwan. Dear Mr. Shoichet: In your letter dated June 29, 1990, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The porcelain figurine at issue, valued in excess of $2.50, is in the shape of a woman depicted to represent Mrs. Albee, Avon's first representative. In your letter you state that the figurine is the work of the sculptor Mr. Setsuro Tokuno. Previous information submitted indicates that Mr. Tokuno qualifies as a professional sculptor for Customs purposes. The sample submitted will be returned as requested. The applicable subheading for the ceramic figurine will be 6913.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for porcelain figurines produced by professional sculptors and 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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