The tariff classification of sculptures from Canada.

NY D83019 October 6, 1998 CLA-2-97:RR:NC:SP:233 D83019 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Valeri Sokolovski #29 15329 - 99 Ave. Surrey, B.C. V3R 7T7 Canada RE: The tariff classification of sculptures from Canada. Dear Ms. Sokolovski: In your letter dated September 24, 1998 you requested a tariff classification ruling for sculptures created by you. You are a sculptor who lives in Canada. You attended Alma-Ata Art College, Kazakhstan from 1960 to 1962, Art College of Odessa, Ukraine from 1963 to 1968, and Artistic Enterprise of Odessa, Ukraine from 1968 to 1992. You were a member of the All Union Society of Artists, U.S.S.R. from 1974 to 1992 and have been a member of the Sculptors Society of British Columbia since 1995. You worked as a sculptor in Odessa and you completed monumental works and installations throughout Odessa, Ukraine and the Republic of Moldova. You were commissioned to complete numerous memorial plaques in bronze, marble and granite in various communities throughout the former U.S.S.R. You were also commissioned to complete numerous marble portraits which are now housed in various museums throughout the former U.S.S.R. Your sculptures are of human and animal form created out of wood, marble, plaster of Paris and other soft and hard stones. Each sculpture that you create is either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted resume, you have exhibited in public and private collections worldwide and are recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by you will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character. 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 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division