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NY 889118



August 17, 1993

CLA-2-97:S:N:N8:233 889118

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Scott Jacobson
Leo Kaplan Modern
965 Madison Avenue
New York, New York 10021

RE: The tariff classification of sculptures from Japan.

Dear Mr. Jacobson:

In your letter dated August 5, 1993, you requested a tariff classification ruling for sculptures by Ryoji Koie from Japan.

Mr. Koie is a Japanese sculptor working in Japan creating original sculptures in either clay or ceramic ware. Each sculpture is unique, one-of-a-kind or in a limited edition and is not reproduced in any manner by automatic production methods. Although many of Mr. Koie's sculptures are in the form of a vase or bowl, they are not capable of any functional use. Based on the submitted resume, Mr. Koie has exhibited in the United States, Germany and Japan and is recognized as a professional artist of the free fine arts.
Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA. which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUSA, 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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