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NY D81916




September 4, 1998

CLA-2-97:RR:NC:SP:233 D81916

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Frank Fischetti
Overton & Co. Air Services, Inc.
700 Rockaway Turnpike, Suite 201
Lawrence, NY 11559

RE: The tariff classification of sculptures from South Africa.

Dear Mr. Fischetti:

In your letter dated August 18, 1998, you requested a tariff classification ruling for sculptures created by Barbara Jackson.

Ms. Jackson is a sculptor who was born in Cape Town. A self trained ceramist, she founded the Barbara Jackson School of Ceramics in 1976. Promoting artists' work and deeply involved in education, she taught at the Community Arts Project in Cape Town and wrote two books on clay instruction for schools. Each sculpture that she creates is either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted resume, Ms. Jackson has exhibited in public and private collections worldwide and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Barbara Jackson 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. 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 the ruling 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,

Robert B. Swierupski
Director,

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