United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 893361

December 27, 1993

CLA-2-97:S:N:N8:233 893361


TARIFF NO.: 9703.00.0000

Ms. Susanne Ashmore
Box 91
Wasa, B.C.
Canada, VOB 2KO

RE: The tariff classification of sculptures from Canada.

Dear Ms. Ashmore:

In your letter dated December 6, 1993, you requested a tariff classification ruling.

You are an artist who creates original, one-of-a-kind pottery sculptures. Each sculpture, although some appear to be functional, has no usefulness and is created as a decorative work of art. Based on your submitted resume, you have both the education and acceptance in the art world through your exhibitions in Canada, New Zealand and Japan to be recognized as a professional artist of the free fine arts.

The applicable subheading for your sculptures will be 9703.00.0000, Harmonized Tariff Schedule of the United States, HTSUSA, which provides for original sculptures and statuary, in any material. The rate of duty will be free. Any functional sculptures or editions of more than 12 will not be subject to this classification and dutiable according to their component material.

Your slides will be returned under separate cover.

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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