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NY 896669

April 15, 1994

CLA-2-97:S:N:N8:233 896669


TARIFF NO.: 9703.00.0000

Ms. Judy Campbell
W. Y. Moberly, Inc.
U.S. Customs Broker
Port of Sweetgrass, Montana 59484

RE: The tariff classification of sculptures from Canada.

Dear Ms. Campbell:

In your letter dated March 29, 1994, on behalf of Mr. John Eggertson, P.O. 2131, Pincer Creek, Alberta, TOK 1WO, Canada, you requested a tariff classification ruling for sculptures by John Eggertson.

Mr. John Eggertson is a Canadian sculptor working in Canada creating original wood carved sculptures of Wildfowl. Each of his birds are one-of-a-kind and are carved from jelutong. This wood lends itself to the very fine detail found on his carvings. The carvings are painted with acrylics and are color fast and water repellant. Each piece is mounted on a selected piece of drift wood to create a natural setting close to nature. Mr. Eggertson carves fifty-three species of song birds, ducks, birds of prey and loons. Based on the submitted resume, Mr. Eggertson has exhibited in Canada, the United States and fourteen other countries in the world 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, Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Original sculptures and statuary in any material. The general 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 essential character.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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