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NY A82402



April 30, 1996

CLA-2-97:RR:NC:FC:233 A82402

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Margaret Shiu Tan
The Bamboo Curtain Studio
101 West 79th Street, apt. 25B
New York, NY 10024

RE: The tariff classification of ceramic sculptures from Taiwan.

Dear Ms. Tan:

In your letter dated April 9, 1996, you requested a tariff classification ruling for ceramic sculptures created by Mr. Marvin Minto Fang.

Mr. Fang is a sculptor living and working in Taiwan. In 1987, he received a M.F.A. from the Otis Parson School of Art in Los Angeles. Based on the submitted literature, Mr. Fang has exhibited in Taiwan and throughout the world and is recognized as a professional artist of the free fine arts. Each sculpture created by Mr. Fang is unique and has no utilitarian function.

The applicable subheading for sculptures by Marvin Minto Fang will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Roger J. Silvestri

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