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NY M87732




October 27, 2006

CLA-2-97:RR:NC:SP:233 M87732

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Patrick La Quaglia
Masterpiece International Ltd.
2300 Higgins Road, Suite 301
Elk Grove Village, IL 60007

RE: The tariff classification of sculptures from Ireland.

Dear Mr. La Quaglia:

In your letter dated October 20, 2006, you requested a tariff classification ruling for sculptures by Seamus Gill.

Seamus Gill was born in Dublin. After leaving school he attended Grennan Mill Craft School in Kilkenny where he was introduced to the art of silversmithing. He continued the study of silversmithing at the Regional Technical College in Letterkenny, the College of Art at the University of Ulster in Belfast and graduated from the National College of Art and Design (NCAD) in Dublin. His works include elegant jewelry, functional pieces for the home and presentation pieces and awards made to commission. All of his work is based on the simplicity of cutting a shape from a flat sheet of silver, then, by the gentle use of hammers, coaxing the metal into an elegant three-dimensional item. Based on the submitted resume, Seamus Gill has exhibited his works in public and private collections throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Seamus Gill will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The rate of duty will be Free. Sculptures made in excess of 12 or which are functional such as jewelry and silverware, are not within the provisions of heading 9703, HTSUS, and are classified according to their essential character.    

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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