United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 880707




NOVEMBER 24, 1992

CLA-2-97:S:N:N1:233 880707

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Rae Anne Leeth
U.S. Embassy
Unit 3322
APO AA 34024

RE: The tariff classification of sculptures from Guatemala.

Dear Ms. Leeth:

In your letter dated November 2, 1992 you requested a tariff classification ruling.

You are a sculptor living and working in Guatemala. You have a degree in Fine Arts from the Corcoran School of Art in Washington, D.C. You have exhibited in various galleries throughout Guatemala. Based on your education and exhibitions, you are recognized as a professional artist of the free fine arts. Your sculptures are unique and made of bronze.

The applicable subheading for your sculptures 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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