United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY C80312

October 22, 1997



TARIFF NO.: 9703.00.0000

Kevin Peters
41307 Old Yale Road
Yarrow, BC VOX 2AO

RE: The tariff classification of sculptures from Canada.

Dear Mr. Peters:

In your letter dated September 26, 1997, you requested a tariff classification ruling.

You are a Canadian artist creating original stone sculptures. Each sculpture made by you is unique and not reproduced in any manner by automatic production methods. Included with your letter was a resume and photographs of some of your sculptures. Based on the submitted resume, you have exhibited in Australia, Canada, Germany, Hong Kong, Japan, Norway, Singapore and the United States 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 under subheading 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 made in excess of 12 are not within the provision of heading 9703, HTSUSA, and are dutiable according to the material or component which gives them 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


John M. Regan
Service Port Director

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