The tariff classification of sculptures from various countries.

NY K86691 June 9, 2004 CLA-2-97:RR:NC:SP:233 K86691 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Leo C. Irrera 3023 Rodman Street NW Washington, DC 20008 RE: The tariff classification of sculptures from various countries. Dear Mr. Irrera: In your letter dated May 27, 2004, you requested a tariff classification ruling. You are an artist living in Washington, DC. You earned a BFA from Rhode Island School of Design, MFA from Indiana University and Art Education Certification from SUNY, New Paltz, NY. Based on the submitted biography, you have exhibited your works throughout the world and are recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by you 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 the ruling 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division