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NY J81650




March 6, 2003

CLA-2-97:RR:NC:SP:233 J81650

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. David Seymour
232-2255 Portage Ave.
Winnipeg, Manitoba
Canada R3J019

RE: The tariff classification of sculptures from Canada.

Dear Mr. Seymour:

In your undated letter received by us on February 26, 2003, you requested a tariff classification ruling for sculptures created by you. Included with your request is a cd with photos of your work and artist statement.

You create sculptures out of soapstone and winterstone. Each sculpture you create is unique or one-of-a-kind and was not reproduced in any manner by automated production methods. Based on the submitted material, you have exhibited in Canada and you are recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created 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 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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