The tariff classification of sculptures from Canada.

NY 880708 NOVEMBER 24, 1992 CLA-2-97:S:N:N1:233 880708 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. George G. Tosh Tosh Family Craft 29 Forest Place Regina, Saskatchewan S4S 4M2 RE: The tariff classification of sculptures from Canada. Dear Mr. Tosh: In your letter dated November 12, 1992 you requested a tariff classification ruling. You are a carver, creating original sculptures of birds or fish in wood. Each sculpture is inscribed with an identifying number as it is completed. The sculptures are for decorative use only. You have exhibited in various fine art galleries throughout Canada and 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 in any material, limited to the first twelve in any edition. 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