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NY 867924


October 29, 1991

CLA-2-97:S:N:N1:233 867924

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Kenneth Block
Border Brokerage Company, Inc.
P.O. Box 8, Licensed Customs Brokers
Blaine, Washington 98230

RE: The tariff classification of sculptures from Canada.

Dear Mr. Block:

Your letter dated October 18, 1991, on behalf of E.J.B. Glassworks Ltd., Vancover, B.C. V6H 3R8, requested information concerning the dutiable status of Joel Berman sculptures from Canada.

Joel Berman is a Canadian working in original glass sculptures. Most of Mr. Berman's sculptures have no utilitarian function. But some of his creations, such as windows and doors, are functional. Based on the submitted resume, Mr. Berman has exhibited in Canada, West Germany, Sweden, and is recoginized as a professional artist of the free fine arts.

Original sculptures that are not functional, limited to the first 12 in an edition, made by the artist 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 or having a utilitarian purpose are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material 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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