United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 879539

OCTOBER 23 1992

CLA-2-97:S:N:N1:233 879539


TARIFF NO.: 9703.00.0000

Mr. Howard Ben Tre
114 Morris Avenue
Providence, Rhode Island 02906

RE: The tariff classification of sculptures from England and Italy.

Dear Mr. Ben Tre:

In your letter dated October 15, 1992, you requested a tariff classification ruling.

You are an American artist, living and working in the United States. You create original sculptures consisting of cast glass, metals and stone. You also create drawings and works on paper. You have exhibited world wide and are recognized as a professional artist of the free fine arts. You intend to begin creating your sculptures overseas and shipping them to the United States.

The applicable subheading for your sculptures will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures, 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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