The tariff classification of sculptures from Canada.

NY 867794 October 22 1991 CLA-2-97:S:N:N1:233 867794 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Judy Campbell W.Y. Moberly, Inc., U.S. Customs Broker Box 164 Port of Sweetgrass, Montana 59484 RE: The tariff classification of sculptures from Canada. Dear Ms. Campbell: Your letter dated October 8, 1991, on behalf of Martha Henry, Calary, Alberta, T3C OK1, requested information concerning the dutiable status of her sculptures from Canada. Martha Henry is a Canadian working in original glass sculptures. Based on the submitted resume, Ms. Henry has exhibited in Canada, Norway and the United States, and is recognized as a professional artist of the free fine arts. Original sculptures, limited to the first 12 in an edition, made by the artist are classifiable in item 9703.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for original sculptures and statuary, in any material. The duty rate will be free. Original sculptures made in excess of 12 are not within the provisions of heading 9703, TSUS, and are dutiable according to their component material in chief value. 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