The tariff classification of sculptures from Canada.

NY 879026 OCTOBER 08 1992 CLA-2-97:S:N:N1:233 879026 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Matyas G. Terebesi 10 Rue Ontario Ouest, Suite 706 Montreal, Quebec, Canada H2X 1Y6 RE: The tariff classification of sculptures from Canada. Dear Ms. Terebesi: In your letter dated September 24, 1992, you requested a tariff classification ruling. You are a sculptor working in bronze. As per your resume, you have exhibited throughout Canada and are recognized as a professional artist of the free fine arts. Your sculptures are either unique are limited to an edition of never more than eight. The applicable subheading for sculptures by you 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