United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 807207




March 1, 1995

CLA-2-97:S:N:N8:233 807207

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. William T. Bolton
6130 Camino Road #66
Riverside, CA 92509

RE: The tariff classification of sculptures from Indonesia.

Dear Mr. Bolton:

In your letter postmarked February 23, 1995, you requested a tariff classification ruling for sculptures by you.

You are an American artist working in Indonesia. Your art represents an electric mixture of styles and influences. You were born and raised in Southern California and are a second generation wood worker. Your sculptures and carvings reflect the nature and conscious values of your early upbringings. Living and working in Hawaii for five years served to further your interest in the natural world, especially the ocean. Your one of a kind works featured in galleries across the Pacific, cut from rare woods, fossilized ivory and gemstones, illustrate your sensitivity to your surrounding.

Painstaking renditions of animals such as whales, dolphins, eagles and bears reveal remarkable detail and grace. Each sculpture made by you is unique and was not reproduced in any manner by automatic production methods. Based on the submitted resume, you have exhibited in the United States and Africa and are recognized as a professional artist of the free fine arts.

Original sculptures made by you, 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 essential character.

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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