United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 866970


SEP 23 1991

CLA-2-97:S:N:N1:233 866970

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Sien Van Meurs
Fran Halsstraat 60
7606 XP, Almelo,
The Netherlands

RE: The tariff classification of sculptures by Sien Van Meurs from The Netherlands.

Dear Ms. Van Meurs:

Your letter dated September 9, 1991, requested information concerning the dutiable status of glass, stone, metal amd wood sculptures by you.

You are a Netherlander working in original glass, stone, metal and wood sculptures. Based on the submitted resume, you have exhibited in The Netherlands, Sweden, Denmark, Norway, Belgium, Switzerland, France, Japan, Grmany and the United States, and are recognized as a professional artist of the free fine arts.

Original sculptures, limited to the first 12 in an edition, made by you are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for original sculptures and statuary, in any material. The duty rate will be free. Original sculptures made in excess of 12 are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component in chief value.

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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