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NY 893811

January 20, 1994

CLA-2-97:S:N:N8:233 893811


TARIFF NO.: 9703.00.0000

Mr. Ellis Hall, Atty-in-fact
Nippon Express U.S.A., Inc.
New York Ocean Cargo Branch
One World Trade Center, Suite #1769
New York, N.Y. 10048-0359

RE: The tariff classification of sculptures from Japan.

Dear Mr. Hall:

In your letter dated December 20, 1993, you requested a tariff classification ruling for sculptures by Tadashi Narita DBA "Seihan Narita".

Mr. Narita is a Japanese working in Japan creating original sculptures in stone. Each sculpture is unique, one-of-a-kind or a limited edition and is not reproduced in any manner by automatic production methods. Although many of Mr. Narita's sculptures are in the form of figures, they are not capable of any functional use. Mr. Narita's subject matter has been religious in nature since he began to study under the master sculptor, Mr. Koko Abe. All of Mr. Narita's work pertains to Buddhism or the many forms of Buddha himself. The above mentioned titles are in reference to the various manifestations of the Buddha Godhead. Based on the submitted resume, Mr. Narita has exhibited in Japan 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 classified 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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