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NNY 888135

July 21, 1993

CLA-2-97:S:N:N8:233 888135


TARIFF NO.: 9703.00.0000

Ms. Jane E. Egan
Davis & Langdale Company, Inc.
231 East 60th Street
New York, New York 10022

RE: The tariff classification of sculptures from England.

Dear Ms. Egan:

In your letter dated July 7. 1993, you requested a tariff classification ruling on sculptures by Quentin Bell.

Quentin Bell is a Briton working in ceramic, earthenware and porcelain sculptures. Each sculpture is unique, non-functional, and produced by the artist himself. Based on the submitted resume, Quentin Bell has exhibited in the United States and England and is recognized as a professional artist of the free fine arts.

Original sculptures made by the artist, limited to the first 12 in an edition, are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, 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, HTSUSA, 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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