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NY 878090




SEPTEMBER 16, 1992

CLA-2-97:S:N:N1:233 878090

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. David E. Davis
Sculpture Studio
12204 Euclid Avenue
Cleveland, Ohio 44106

RE: The tariff classification of sculptures from Italy.

Dear Mr. Davis:

In your letter dated September 4, 1992 you requested a tariff classification ruling.

You are an artist working predominantly in marble. Each sculpture that you create is unique. Based on your submitted resume, you are recognized as a professional artist of the free fine arts.

The applicable subheading for your sculptures will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures. 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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