The tariff classification of sculptures from Holland.

NY 884257 April 16, 1993 CLA-2-97:S:N:N8:233 884257 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Peter D. Juan Shea & Gould 1251 Avenue of the Americas New York, New York 10020-1193 RE: The tariff classification of sculptures from Holland. Dear Mr. Juan: Your letter dated March 23, 1993, requested information concerning the dutiable status of sculptures from Holland by Mr. Gerd Verschoor. Mr. Gerd Verschoor is a Hollander working in sculptures. His sculptures are contemporary, conceptional and environmental. They are usually unique, non-functional and if not one-of-a- kind, produced in a very limited edition. Based on the submitted resume, Mr. Verschoor has exhibited in the United States, Canada, Belgium and Holland. He is recognized as a professional artist of the free fine arts. Original sculptures made by Mr. Gerd Verschoor, limited to the first 12 in an edition, are classified in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUSA, and are dutiable according to their component material of chief value. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport