The tariff classification of sculpture by Yo Akiyama from Japan.

N044521 December 2, 2008 CLA-2-97:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Ben Williams Phillips de Pury & Company 450 West 15th Street New York, NY 1011 RE: The tariff classification of sculpture by Yo Akiyama from Japan. Dear Mr. Williams: In your letter dated October 27, 2008, you requested a tariff classification ruling. You have submitted a biography of the sculptor Yo Akiyama. He was born and resides in Japan but has also exhibited work in museums and galleries in Greece and the United States. He is recognized as a professional artist of the free arts. His work is produced in limited editions and does not have a functional use. You have referenced his stoneware sculpture “T-59” which will be auctioned with a sale price estimate between $7,500 and $9,000. The applicable subheading for the sculpture by will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Original sculptures and statuary, in any material.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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