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NY 880348




NOVEMBER 19 1992

CLA-2-97:S:N:N1:233 880348

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Peter D. Juan
Shea & Gould
1251 Avenue of the Americas
New York, New York 10020-1193

RE: The tariff classification of sculptures from Italy.

Dear Mr. Juan:

In your letter dated November 9, 1992, you requested a tariff classification ruling.

The sculptures are created by Paolo Valle. Each sculpture is unique, made of glass and is strictly decorative with no functional use. Based on the submitted resume, Mr. Valle has exhibited throughout Europe and is recognized as a professional artist of the free fine arts.

The applicable subheading for glass sculptures by Paolo Valle will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures in any material. 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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