The tariff classification of sculptures from England.

NY 897296 May 4, 1994 CLA-2-97:S:N:N8:233 897296 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 England. Dear Ms. Rosenblaum: In your letter dated April 8, 1994, you requested a tariff classification ruling for sculptures by David Evans. Mr. Evans was an English artist who lived from 1895 to 1958. He studied and worked in England. Each sculpture that he created 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. Evans 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 eition, are classified in item 9703.00.0000, Harmonized Tariff Schedule of the United States, 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