The tariff classification of ceramic figurine containers from Japan

NY E86493 January 4, 2000 CLA-2-69:RR:NC:2:227 E86493 CATEGORY: Classification TARIFF NO.: 6913.10.5000 Ms. Cecilia Castellanos Western Overseas Corporation P.O. Box 90099 Longbeach, CA 90809-0099 RE: The tariff classification of ceramic figurine containers from Japan Dear Ms. Castellanos: In your letter dated August 6, 1999, on behalf of Tomoe Engineering Co., Ltd., you requested a classification ruling. The sample submitted is being returned as requested. The ceramic figurine containers, identified as the “Marilyn Monroe Whiskey Decanter”, are porcelain figurines depicting the actress from the movie “The Seven Year Itch” on a porcelain base. The figurines measure approximately 15 inches in height and the bases approximately 3 ¼ inches in height, 5 ¾ inches in length and 5 ¼ inches in depth. The bases have a picture of the actress on a closure with a fitted stopper that conceals the opening from which the whiskey content is poured. When the figurine containers are closed and standing, it is difficult to determine that the articles are anything other than figurines. The figurine containers will be imported into the United States empty to be filled with whiskey by a distiller in Northern California. After they are filled, the containers will be exported to Japan. The applicable subheading for the ceramic figurine containers will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other statuettes and ornamental ceramic articles of porcelain or china. The duty rate will be free. In your letter you also questioned whether the figurine containers, if subject to duty, could be entered free under Temporary Importation Bond (TIB) and, if not, would it qualify for duty refund under the drawback provisions. Since it has been determined that the figurine containers are free of duty the questions of TIB and drawback are moot. However, in the event you have any future drawback questions, please direct your inquiry to the following: U.S. Customs Service Office of Rulings and Regulations Att. Duty and Refund Determinations 1300 Pennsylvania Avenue, NW Washington, DC 202229 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division