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NY 855709


August 31, 1990

CLA-2-97:S:N:N1:233 855709

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 25, 1990, requested information concerning the dutiable status of sculptures by Bonnie Chapman from Canada.

Bonnie Chapman is a Canadian working in glass, stone, marble and wood sculptures. Based on the submitted resume, Ms. Chapman has exhibited in Canada 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 Stated (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 componant 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 provision of Section 177 of the Customs Regulations. (19 CFR 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

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