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NY 855583


August 28, 1990
CLA-2-97:S:N:N1:233 855583

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Marika McCaffrey, President
Marika Jewellery and Fine Art
Div. Mcrow Limited
94 Banff Avenue, Box 1019
Banff, Alberta, Canada TOL OCO

RE: Sculptures

Dear Ms. McCaffrey:

Your letter dated August 15, 1990, requested information concerning the dutiable status of sculptures by Lou Lynn from Canada.

Lou Lynn is a Canadian working in glass sculptures. Based on the submitted resume, Ms. Lynn has exhibited in Canada, Japan, Guatemala, Mexico and the United States and is recognized as a professional artist of the free fine arts.

Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), and are duty free. Sculptures made in excess of 12 are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material in chief value.

Those articles that are dutiable, which have originated in the territory of Canada, will be entitled to a reduced rate of duty under the United States-Canada Free Trade Agreement (CFTA) upon compliance with all applicable regulations.

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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