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NY D84252




November 3, 1998

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Rebecca Yeager
Emerging Markets Resource Development LLC 10 New King Street, Suite 106
White Plains, NY 10604

RE: The tariff classification of sculptures from Korea.

Dear Mr. Yeager:

In your letter dated October 28, 1998, you requested a tariff classification ruling for sculptures to be produced in and imported from Korea for the renowned artist, Frank Stella in collaboration with Sangho Shin, a Korean ceramic artist.

Mr. Stella is an American artist who was born in Malden, Massachusetts. He attended Princeton University where he studied history. Based on the submitted resume, Mr. Stella has exhibited in public and private collections worldwide and is recognized as a professional artist of the free fine arts.

Mr. Sangho Shin is a Korean ceramic artist. He attended Hong Ik University where he received his Bachelor of Arts and Master of Arts degrees. Based on the submitted resume, Mr. Shin has exhibited in public and private collections worldwide and is recognized as a professional artist of the free fine arts.

Mr. Stella is planning to handcraft several one-of-a-kind sculptures as well as four different editions of sculptures. For each edition, six different variations are planned. Mr. Stella will individually handcraft each sculpture. In the United States, Mr. Stella will create designs and molds which will be made in Korea by Mr. Shin. Mr. Shin will also begin to assemble the sculpture out of many different materials, such as ceramics and steel, according to Mr. Stella's requirements. Mr Stella will travel to Korea where he will hand finish each sculpture. This process will include, but not be limited to, the incorporation of the decals made of his designs, brush on of glazes, incorporation of metal sections as well as various other artistic processes.

You indicate that you are purchasing the sculptures directly from the artist, Mr. Sangho Shin, via a purchase order. The appropriate method of appraisement is transaction value. As the designs/artwork for the sculptures are being done in the United States by Mr. Frank Stella, the designs/artwork are not assists and therefore, their value does not need to be included in the transaction value. In addition, the work Mr. Stella performs on the sculptures while in Korea is not an assist and also does not need to be included in the transaction value. Decals or other items purchased directly by the buyer and supplied to the seller free of charge for incorporation into the sculpture are considered assists and must be added to the transaction value.

The applicable subheading for the sculptures 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

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