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August 19, 1999

CLA-2-83:RR:NC:N1:113 E84762


TARIFF NO.: 8306.29.0000; 9602.00.5000

Mr. R. C. Groves
Southwood Sculpture
25-634 Strasburg Road
Kitchener, Ontario, Canada N2E 2G8

RE: The tariff classification of sculptures and decorative articles from Canada

Dear Mr. Groves:

In your letter dated July 2, 1999, you requested a tariff classification ruling.

The merchandise is original sculptures and limited edition pieces made from them. The subjects are varied, including American presidents, whales, and dolphins. You state in your letter that you sculpt the originals in Canada from clay or wood. The originals are shipped to the United States and 200 to 350 limited edition pieces are created in resin castings. The castings are made of either bronze and resin or ground pecan shells and resin. The castings are shipped back to Canada to be mounted onto maple bases. The completed pieces are signed, numbered, and shipped back to the United States with a certificate of authenticity.

The applicable subheading for the bronze sculptures will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be free.

The applicable subheading for the ground pecan shell and resin sculptures will be 9602.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included, other. The general rate of duty will be 2.7 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the original sculptures. Your request for a classification ruling should include a photograph of the item and a resume showing where you have exhibited and have studied the arts. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 James Smyth at 212-637-7008.


Robert B. Swierupski

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