The tariff classification of sculptures by Hiroaki "Taimei" Morino from Japan.

N044529 December 1, 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 10011 RE: The tariff classification of sculptures by Hiroaki “Taimei” Morino from Japan. Dear Mr. Williams: In your letter dated October 27, 2008, you requested a tariff classification ruling. You have submitted a resume for Hiroaki “Taimei” Morino. He is a ceramic potter who produces works in limited editions that are non functional. He has exhibited at galleries in New York and Tokyo and is recognized as a professional artist of the free fine arts. You will be importing his “Work 90-16” with an estimate of $12,000. The applicable subheading for sculptures by Hiroaki “Taimei” Morino will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculpture 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