The tariff classification of sculptures from Canada.

NY R04378 July 17, 2006 CLA-2-97:RR:NC:SP:233 R04378 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Dwight Atkinson Atkinson Iconography Studio Limited 2243 West 47 Avenue Vancouver BC V6M 2M8 Canada RE: The tariff classification of sculptures from Canada. Dear Mr. Atkinson: In your letter dated July 12, 2006, you requested a tariff classification ruling. Atkinson Iconography Studio Limited is owned entirely by you, a retired architect now producing fine art and public art projects internationally. Rapid Transit District of Denver, Colorado has contracted with your company to design, fabricate and install two unique sculptural artworks. These commissions resulted from two design competitions open to international competitors. The work will reside in transit stations: One at Denver’s Downtown Performing Arts Complex and one at Nine Mile Station located in Aurora, a Denver suburb. The first artwork, titled “Troll Trouncer”, is a 14-foot diameter sculpture suspended from transit guideway girders, to be installed at Nine Mile Transit Station. Trailing tendrils hanging from girders depict organic tails. The assembly is made from extruded aluminum sections and sheet manufactured in the USA and exported to Canada, fastened with nuts and bolts manufactured in the USA and exported to Canada, illuminated with lighting and fiber optic devices manufactured in the USA and exported to Canada. The artwork is dismantled and crated for shipping to Denver. The sculpture depicts the argument between nature and technology. It acts as a spiritual talisman to eradicate bad spirit within a dark concrete tunnel accessing a transit station flanked by freeway traffic lanes. The second artwork is titled “Doing Your Dance of Denver”, to be installed at Denver’s Performing Arts Complex Transit System. The assembly is made from extruded aluminum sections and sheet manufactured in the USA and exported to Canada, fastened with nuts and bolts manufactured in the USA and exported to Canada, polycarbonate sheet manufactured in the USA and exported to Canada, illuminated with sensors, fluorescent lighting, LED lighting and an electronic control device manufactured in the USA and exported to Canada. It also has a graphic pattern painted on its forecourt, but this component will be acquired in Colorado. The artwork is dismantled and crated to Denver. The artwork is used as a decorative object facilitating citizen expression through creative dance. To interact with the device, a user stands in front of the mirror, moves in tune to special dance moves depicted on the front of the artwork and creates a celebratory light show. The sculpture also acts as a protect art display space for art contributions from the six performing groups resident at the performing arts complex. Based on the submitted resume and literature, you have exhibited throughout Canada and you are recognized as a professional artist of the free fine arts. The applicable subheading for the sculptures, “Troll Trouncer” and “Doing Your Dance of Denver”, 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