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NY M83036




May 2, 2006

CLA-2-97:RR:NC:SP:233 M83036

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Aneta Chmiel
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove Village, IL 60007-2618

RE: The tariff classification of sculptures from China.

Dear Ms. Chmiel:

In your letter dated April 10, 2006, you requested a tariff classification ruling for sculptures by Zhao Guanghui.

Zhao Guanghui was born in 1972 in Xishuangbanna, Yunnan, China. In 1996 he graduated from Yunnan Academy of Fine Arts, Kunming, China. He currently lives in Kunming and Beijing. Based on the submitted resume, Zhao Guanghui has exhibited throughout the world and is recognized as a professional artist of the free fine arts.

Original sculptures made by the artist, limited to the first 12 in an edition, are classified in subheading 9703.00.0000, Harmonized Tariff Schedule of the United States, HTSUS, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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