The tariff classification of ceramic sculptures from Taiwan.

NY A82400 April 30, 1996 CLA-2-97:RR:NC:FC:233 A82400 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Margaret Shiu Tan The Bamboo Curtain Studio 101 West 79th Street, apt. 25B New York, NY 10024 RE: The tariff classification of ceramic sculptures from Taiwan. Dear Ms. Tan: In your letter dated April 9, 1996, you requested a tariff classification ruling for ceramic sculptures created by Mr. Cheng-Hsun Chen. Mr. Chen is a sculptor living and working in Taiwan. In 1978, he graduated from the National Taiwan Academy of Art, and from 1983-1984, he studied ceramics at the National Madrid Ceramic School. Based on the submitted literature, Mr. Chen has exhibited in Taiwan and throughout the world and is recognized as a professional artist of the free fine arts. Each sculpture created by Mr. Chen is unique and has no utilitarian function. The applicable subheading for sculptures by Cheng-Hsun Chen will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division