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NY 882179

February 2, 1993

CLA-2-97:S:N:N8:233 882179


TARIFF NO.: 9703.00.0000

Ms. Helen Evans Ramsaran
30 West 13th Street
New York, New York 10011

RE: Sculptures from Italy

Dear Ms. Ramsaran:

Your letter dated January 24, 1993, requested information concerning the dutiable status of sculptures by you from Italy.

You are an American sculptor working in Italy creating original bronze sculptures. Each sculpture, although the wax model is created in New York, is unique and cast in Italy. Based on the submitted resume, you have a degree in sculpture and have exhibited in the Unites States, Italy, France, and Japan, and are recognized as a professional artist of the free fine arts.

Original sculptures by you, limited to the first 12 in an edition, 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 rate of duty will be free. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUS, and are classified according to their constituent 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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