The tariff classification of sculptures from Canada.

NY L82165 February 2, 2005 CLA-2-97:RR:NC:SP:233 L82165 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Paula Murray 774 Chemin de Lac Meech Chelsea, Quebec J9B 1H9 Canada RE: The tariff classification of sculptures from Canada. Dear Ms. Murray: In your letter dated January 18, 2005, you requested a tariff classification ruling for sculptures you create. You were born in 1958 in Ottawa, Ontario, Canada. You attended University of Ottawa, ON from 1975 to 1977 majoring in science and Sheridan College, ON from 1977 to 1979 majoring in ceramics. You produce one of a kind sculptural vessels in porcelain. All of the work is created by using a variety of techniques including wheel thrown, altered slip-casting and hand-building. The works are fired several times, being completed in a gas fired salt kiln. Based on the submitted curriculum vitae, your works have been exhibited in solo and group exhibitions throughout Canada and the United States and you are recognized as a professional artist of the free fine arts. The applicable subheading for your original sculptures, limited to the first 12 in an edition, 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 which 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 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