The tariff classification of sculptures by Gutte Eriksen.

NY 817583 December 27, 1995 CLA-2-94:RR:NC:FC 233 817583 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. John Driscoll, PhD. Director Babcock Galleries 724 Fifth Avenue New York, New York 10019 RE: The tariff classification of sculptures by Gutte Eriksen. Dear Mr. Driscoll: In your letter dated December 7, 1995, you requested a tariff classification ruling for sculptures by Ms. Gutte Eriksen. Ms. Eriksen, a Danish sculptor, lives and works in Denmark. Although her ceramic sculptrures are in the form of pots, vases and bowls, they have no utilitarian function. As William Hull, former Director of the Syracuse Museum of Fine Arts states in part "Each piece is unique, hand made and signed, with no editions or reproductionss, actual or intended." Ms. Eriksen has exhibited in the United States, Japan, Korea, England, Germany, France, Italy and Denmark, and is recognized as a professional artist of the free fine arts. Original sculptures made by the artist, limited to the first 12 in an edition are classified in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The rate of duty will be free. Sculptures that are functional or made in excesss of 12 are dutiable according to their essential character. This ruling is being issued under the provisions of Section 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 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division