The tariff classification of sculptures from Poland.

NY 896756 April 15, 1994 CLA-2-97:S:N:N8:233 896756 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Diane Rosenblum Sotheby's 1334 York Avenue New York, New York 10021 RE: The tariff classification of sculptures from Poland. Dear Ms. Rosenblum: In your letter dated April 8, 1994, you requested a tariff classification ruling for sculptures by Boleslas Biegas. Mr. Biegas was a Polish citizen working in both Poland and France creating original sculptures. He died while working in Paris in 1954. Each sculpture that he creates was either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automatic production methods. Based on the submitted resume, Mr. Biegas has exhibited throughout Europe and is recognized as a professional artist of the free fine arts. Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUSA, and are dutiable according to their essential character. 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