The tariff classification of sculptures from Japan.

NY 889119 August 17, 1993 CLA-2-97:S:N:N8:233 889119 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Scott Jacobson Leo Kaplan Modern 965 Madison Avenue New York, New York 10021 RE: The tariff classification of sculptures from Japan. Dear Mr. Jacobson: In your letter dated August 5, 1993, you requested a tariff classification ruling for Isaburo Kado from Japan. Mr. Kado is a Japanese sculptor working in Japan creating original sculptures in lacquerware. Each sculpture is unique, one- of-a-kind or in a limited edition and is not reproduced in any manner by automatic production methods. Although many of Mr. Kado's sculptures are in the form of furniture, they are not capable of any functional use. Based on the submitted resume, Mr. Kado has exhibited in the United States, Germany, Switzerland and Japan and is recognized as a professional artist of the free fine arts. Original sculptures made by the artist, 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 in 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