United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 878275




SEPTEMBER 17 1992

CLA-2-97:S:N:N1:233 878275

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Baird Cornell
Gut Deixlfurt
8132 Tutzing, Germany

RE: The tariff classification of sculptures from Germany.

Dear Mr. Cornell:

In your letter dated September 7, 1992 you requested a tariff classification ruling.

You are an American sculptor who lives and works in Germany. You have both the education and recognition in the art world to qualify as a profession-al artist of the free fine arts. You state that your sculptures are made primarily of metal, usually steel and bronze, and range from 12 inches by 12 inches to seven by four feet. The steel works are fabricated from flat rolled steel and sometimes painted while the bronze works are cast and have a patina.
Your sculptures are either unique or in a limited edition.

The applicable subheading for the 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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