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NY N005866




January 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Brendan Tang
153 Chancellor Drive
Kamloops BC Canada
V2E 2E2

RE: The tariff classification of sculptures from Canada.

Dear Mr. Tang:

In your letter dated January 13, 2007, you requested a tariff classification ruling for sculptures created by you.

You have submitted your curriculum vitae with your request. You were born in Dublin, Ireland and are a naturalized citizen of Canada. You earned the Master of Fine Arts degree from Southern Illinois University Edwardsville, a BFA from Nova Scotia College of Art and Design, and a Diploma in the Visual Fine Arts from Malaspina University-College. You have exhibited in juried and invitational shows in Vancouver, British Columbia, St. Louis, Missouri, Baltimore, Maryland, Fort Wayne, Indiana, and Philadelphia, Pennsylvania, among others, and your work has been featured in Pottery Making Illustrated and Clay Times. Based on the submitted literature, you are recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by you 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 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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