The tariff classification of sculptures by Robin Campbellfrom Canada.

NY 858030 Nov 21 1990 CLA-2-97:S:N:N1:233 858030 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. David L. Gibson Gibson & Kelly 505 Fifth Street Courtenay, B.C. V9N 1K2 RE: The tariff classification of sculptures by Robin Campbell from Canada. Dear Mr. Gibson: In your letter dated November 6, 1990 you requested a tariff classification ruling. Mr. Campbell is a Canadian who creates sculptures in bronze and stone. He has a degree in Fine Arts from York University in Toronto. He has exhibited in various galleries throughout Canada. As a result he is recognized as a professional artist of the free fine arts. Mr. Campbell does his preliminary work on his sculptures in Canada but usually does the finish-ing work and casting at the Shidoni Foundry in New Mexico. Mr. Campbell creates one-of-a-kind sculptures, and editions of 6, 12 and 50. Each piece is numbered, stamped "Shidoni Foundry", and marked with the initials "RWC" and a copyright stamp. The applicable subheading for the sculptures by Robin Campbell, up to an edition of 12 castings will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary in any material including the first 12 castings. The rate of duty will be free. Only the first 12 sculptures by Mr. Campbell made in an edition of 50 will be allowed duty free. The balance will be dutiable according to the essential character (material) of the sculpture. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport