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NY A88277



October 10, 1996

CLA-2-97:RR:NC:2:233 A88277

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Beatrice Chang
Gallery Dai Ichi Arts, Ltd.
24 West 57th Street
New York, NY 10019

RE: The tariff classification of ceramic sculptures from Japan.

Dear Ms. Chang:

In your letter dated September 11, 1996, you requested a tariff classification ruling for ceramic sculptures created by Kyo Tsuji.

Kyo Tsuji is a sculptor living and working in Japan. In 1952, she graduated from the Women's College of Fine Arts, Western Painting Department. Based on the submitted resume, Mrs. Tsuji has won numerous awards both in Japan and abroad. Her works have been exhibited in private as well as public collections in Japan and throughout the world and she is recognized as a professional artist of the free fine arts.

Original sculptures created by Kyo Tsuji, limited to the first 12 in an edition, are classified in subheading 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. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character.

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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