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NY N021888




January 18, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Aneta Chmiel
Masterpiece International, Inc.
2300 Higgins Road Suite 301
Elk Grove Village, IL 60007

RE: The tariff classification of sculpture from China.

Dear Ms. Chmiel:

In your letter dated January 9, 2008, you requested a tariff classification ruling for sculptures created by Wang Qin.

Wang Qin was born in Jingdezhen, Jianxi Province, China in 1978. He received a Bachelor of Ceramic Art degree from Ceramics Institute of Jingdezhen and a Master of Art Glass degree from Fine Arts College of Shanghai University. Since 1995 his glass sculpture has been included in ten group exhibitions in China, Hong Kong and the United States and he has published four articles in American and Chinese art journals.

The applicable subheading for the sculpture will be 9703.00.0000 Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The duty rate will be free. Sculptures that are functional or in editions of more than twelve are classifiable according to the component material.

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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