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NY 855321


Aug 29 1990

CLA-2-97:S:N:N1:233 855321

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. George Wyllie
9 McPherson Drive
Gourock, Renfrewshire, PA19LJ
Scotland, United Kingdom

RE: The tariff classification of sculptures from Scotland.

Dear Mr. Wyllie:

In your letter dated August 3, 1990, you requested a tariff classification ruling.

You are a sculptor living and working in Scotland. From the resume you have submitted, you have exhibited throughout Europe and are recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by George Wyllie will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures amd statuary, in any material. The rate of duty will be free.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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