United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY I84740





August 12, 2002

CLA-2-97:RR:NC:2:233 I84740

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Kelly M. Smith
Marx-Saunders Gallery, Ltd.
230 West Superior
Chicago, IL 60610

RE: The tariff classification of sculptures from Australia.

Dear Ms. Smith:

In your letter dated July 22, 2002, you requested a tariff classification ruling for sculptures created by Benjamin Edols and Kathy Elliott.

Born in Sydney, Australia in 1967, Benjamin Edols has been working in glass for approximately 15 years. He has studied at prestigious schools in Australia and the U.S., earning a Bachelor of Arts (Visual) Diploma from Sydney College of the Arts and a Post-Graduate Diploma of Art from the Canberra School of Art. Based on the submitted biography, Mr. Edols has exhibited his works in private as well as public collections throughout the world and he is recognized as a professional artist of the free fine arts.

Kathy Elliott, born in Sydney, Australia in 1964, has been working in glass for about 15 years. She has studied at prestigious institutions in Australia and the U.S., earning a Bachelor of Arts (Visual) from the Canberra School of Art (Australia). Based on the submitted biography, Ms. Elliott has exhibited her works in private as well as public collections throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Benjamin Edols and Kathy Elliott 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 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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