United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY A87806

September 23, 1996

CLA-2-97:RR:NC:FC:233 A87806


TARIFF NO.: 9703.00.0000

Ms. Beatrice Chang
Gallery Dai Ichi Arts, Ltd.
24 West 57th Street
New York, NY 10019

RE: The tariff classification of ceramic sculptures from Japan.

Dear Ms. Chang:

In your letter dated August 1, 1996, you requested a tariff classification ruling for ceramic sculptures created by Kimiaki Takeuchi.

Kimiaki Takeuchi is a sculptor living and working in Japan. He received his training under a senior Tokoname potter, Ezaki Issei, and then in the ceramics department of Tokoname High School. Based on the submitted resume, Mr. Takeuchi's works have been exhibited in various collections and he is recognized as a professional artist of the free fine arts.

Original sculptures created by Kimiaki Takeuchi, limited to the first 12 in an edition, are classified in subheading will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

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