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NY 804554



December 07, 1994

CLA-2-97:S:N:N8:233 804554

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Wolf Gowin
5432 Janisann Avenue
Culver City, CA 90230

RE: The tariff classification of sculptures from East Germany.

Dear Mr. Gowin:

In your letter dated November 22, 1994, you requested a tariff classification ruling.

Born In 1951 in Zwickau, formerly East Germany, you received your education in Berlin. You have received numerous awards, primarily in the United States. You are an artist who creates original, one-of-a-kind wood, steel, copper and concrete sculptures. Each sculpture is created as a decorative work of art. Based on your submitted resume, you have exhibited in the United States, Egypt and Germany and are recognized as a professional artist of the free fine arts.

Original sculptures by you, limited to the first 12 in an edition, are classifiable in item 9703.00.0000, Harmonized Tariff Scheddule 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 provisions of heading 9703, HTSUSA, and are classified according to their essential character.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations.

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 filled 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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