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NY C86173

April 7, 1998

CLA-2-97:RR:NC:SP:233 C86173


TARIFF NO.: 9703.00.0000

Mr. Sergei Trustenko
Sergei Art Studios
33140 Best Ave.
Mission, BC, V2V 2T1

RE: The tariff classification of sculptures from Canada.

Dear Mr. Trustenko:

In your letter dated March 25, 1998, you requested a tariff classification ruling.

You are a sculptor living and working in Canada. In 1986, you graduated from Novocherkassk Polytechnical University with a MS in Architecture, and in 1988 you graduated from the College of Fine Art, Rostov, Russia. You create sculptures using different techniques. Since moving to Canada a few years ago, most of your sculptures are made out of British Columbia jade and rhodonite. You hold memberships in professional art associations in the United States and frequently participate in various art shows and fine art auctions. You have exhibited your work in both private and public collections in Canada and throughout the world. Each original sculpture created by you is unique or one of a kind and has not been reproduced by any automated production method. Based on the submitted literature, you are recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by you 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.

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. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski

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