The tariff classification of carvings from Canada.

NY 858602 Dec 7 1990 CLA-2-97:S:N:N1:233 858602 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Lloyd Lillie Marquis Traders P.O. Box 987 Pentiction, B.C. Canada V2A 7N7 RE: The tariff classification of carvings from Canada. Dear Mr. Lillie: In your letter dated November 27, 1990, you requested a tariff classification ruling. The carvings are made of whale bone by Eskimo artists. The whale bone is very old as it must be petrified to be carvable. The Eskimo artists are from Broughton Island, a small community in the Artic Circle in the Baffin Region. There are approximately 500 Inuit people living there. Many of them are artists carving various sculptures from whale bone. Each sculpture that you intend to import, made by an artist of the Broughton Island, has been certified by the Department of Indian Affairs and Northern Development. The acting agent is the Tulugak Co-Op. Each sculpture is signed by the artist and marked with a "C" indicating certification. Each piece is also accompan-ied by a small card with the artists' name and various information. Regarding the admissability of the whale bone, you may want to check with the National Marine Fisheries Service in Seattle or call the United States Fish & Wildlife Agency concerned with Marine Mammal Protection at 703-358-1732. The applicable subheading for the whale bone sculptures will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. 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