The tariff classification of ceramic sculptures from Japan.

NY A87669 September 23, 1996 CLA-2-97:RR:NC:FC:233 A87669 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Beatrice Chang Gallery Dai Ichi Arts, Ltd. 24 West 57th Street New York, NY 10019 RE: The tariff classification of ceramic sculptures from Japan. Dear Ms. Chang: In your letter dated August 1, 1996, you requested a tariff classification ruling for ceramic sculptures created by Takauchi Shugo. Takauchi Shugo is a sculptor living and working in Japan. Based on the submitted resume, Mr. Shugo's works have been exhibited in various collections and he is recognized as a professional artist of the free fine arts. Original sculptures created by Takauchi Shugo, limited to the first 12 in an edition, are classified in subheading 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. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character. 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