United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 881772




January 19, 1993

CLA-2-97:S:N:N8:233 881772

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Prof. Jerome L. Cox, F.S.C., M.F.A.
The Christian Brothers
927 Marshall St., N.E.
Minneapolis, Minnesota 55413

Your letter dated December 30, 1993, requested information concerning the dutiable status of sculptures by you from Italy.

You are an American sculptor working in Italy creating original bronze sculptures. Most of your work is cast in bronze, silver and fiberglass. Based on the submitted resume, you have a degree in sculpture and have exhibited in the United States and Italy, 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 Schedules of the United States, HTSUS, 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, HTSUS, and are classified according to their constituent material in chief value. Pieces listed as "jewelry" are models reduced to a very small scale and exhibited as "sculpture to wear". They will be classified under their respective jewelry provision.

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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