The tariff classification of sculptures from France.

NY 878878 OCTOBER 06 1992 CLA-2-97:S:N:N1:233 878878 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Melissa Halpert Turbulence 812 Broadway New York City, NY 10003 RE: The tariff classification of sculptures from France. Dear Ms. Halpert: In your letter dated September 10, 1992, you requested a tariff classification ruling. The sculptures are created by Jean Yves Gosti. They are unique and made of marble in polychrome. Based on the submitted resume, Mr. Gosti has exhibited in Europe, mostly France, and is recognized as a professional artist of the free fine arts. The applicable subheading for the Gosti 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