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NY 879273

OCTOBER 16 1992

CLA-2-97:S:N:N1:233 879273


TARIFF NO.: 9801.00.1099

Mr. Martin Kim
P.O. Box 1187
Point Roberts, WA 98281

RE: The tariff classification of works of art from the United States.

Dear Mr. Kim:

In your letter dated October 7, 1992, you requested a tariff classification ruling.

You are an American artist, living and working in the United States. You create photographic art, collages, prints and ceramic sculptures. If any editions are created, they are always in a series of ten or less. You intend to exhibit your art outside the United States. When the exhibit is concluded, the artwork will be returned to you. Since all the art is created in the U.S., they are considered American goods and are classified accordingly.

The applicable subheading for works of art by you will be 9801.00.1099, Harmonized Tariff Schedule of the United States (HTS), which provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, other. 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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