United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 869613

DECEMBER 20 1991

CLA-2-97:S:N:N1:233 869613


TARIFF NO.: 9703.00.0000

Ms. Carol Wallace
Granville Native Art
2241 Granville Street
Vancouver, B.C., Canada V6H 3G1

RE: The tariff classification of sculptures from Canada.

Dear Ms. Wallace:

In your letter dated November 22, 1991 you requested a tariff classification ruling.

Your request is regarding the sculptures of Garry Marks. Mr. Marks is a Canadian carver who has exhibited throughout Canada. He is recognized as a professional artist.

The applicable subheading for the sculptures of Gerry Marks will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are not within this pro- vision and are dutiable according to their component material in chief value.
You mention in your letter that Mr. Marks also carves jewelry. As you have previously been informed, jewelry is not within the sculpture provision and is dutiable according to its components.

Articles not classifiable under subheading 9703.00.0000, HTS, that are subject to duty, which have originated in the territory of Canada, will be entilted to a reduced rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations.

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

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