United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 870087

JANUARY 10 1992

CLA-2-97:S:N:N1:233 870087


TARIFF NO.: 9703.00.0000

Mr. Ted Trusz
59 Woodcrest Avenue
St. Albert, Ab. T8N 3H8, Canada

RE: The tariff classification of works of art from Canada.

Dear Mr. Trusz:

In your letter dated December 2, 1991, you requested information concerning the dutiable status of your sculptures from Canada.

You are a Canadian working in original wood sculptures. Based on the submitted resume, you have exhibited in the United States and Canada, and are recognized as a professional artist of the free fine arts.

Original sculptures, limited to the first 12 in an edition, made by you are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for original sculptures and statuary, in any material. The duty rate will be free. Original sculptures made in excess of 12 are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material in chief value.

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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