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NY 851191

APRIL 13, 1990

CLA-2-97:S:N:N1:233 851191


TARIFF NO.: 9703.00.0000

Mr. Robin Hopper
4283 Metchosin Road
R.R.1, Victoria
B.C. Canada, V8X 3W9

RE: The tariff classification of sculptures from Canada.

Dear Mr. Hopper:

In your letter dated March 24, 1990 you requested a tariff classification ruling.

You and your wife Judi Dyelle are sculptors creating original ceramic art objects. Resumes qualifying both of you as professional artists of the free fine arts through the exhibitions of your sculptors have been submitted. The sculptors created by both you and your wife are hand-made, unique and are intended for decorative use only.

The applicable subheading for original sculptures by Robin Hopper and Judi Dyelle 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.

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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