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NY A82667



April 30, 1996

CLA-2-97:RR:NC:FC:233 A82667

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 a ceramic sculpture created by you.

Based on the submitted literature, you graduated from the University of California, Berkeley in 1969, and have received various awards for your creations. You have participated in solo as well as selected group exhibitions throughout the world and are recognized as a professional artist of the free fine arts. Each sculpture created by you is unique and has no utilitarian function.

The applicable subheading for sculptures by you 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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