United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 808927

CLA-2-97:S:N:N8:233 808927


TARIFF NO.: 9703.00.0000

Ms. Shirley Rimer
Works in Clay
003, 4836 Ross Street
Red Deer, AB, Canada T4N 1X4

RE: The tariff classification of sculptures from Canada.

Dear Ms. Rimer:

In your letter dated March 24, 1995, you requested a tariff classification ruling for your sculptures.

You are a Canadian artist creating original ceramic sculptures. Each sculpture made by you is unique and was not reproduced in any manner by automatic production methods. Based on the submitted resume, you have exhibited in the United States, Greece, Norway and Canada and are recognized as a professional artist of the free fine arts.

Original sculptures made by you, 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 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 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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