The tariff classification of sculptures from Italy.

NY 878090 SEPTEMBER 16, 1992 CLA-2-97:S:N:N1:233 878090 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. David E. Davis Sculpture Studio 12204 Euclid Avenue Cleveland, Ohio 44106 RE: The tariff classification of sculptures from Italy. Dear Mr. Davis: In your letter dated September 4, 1992 you requested a tariff classification ruling. You are an artist working predominantly in marble. Each sculpture that you create is unique. Based on your submitted resume, you are recognized as a professional artist of the free fine arts. The applicable subheading for your sculptures will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures. 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