The tariff classification of sculptures from Switzerland.

NY M80101 January 26, 2006 CLA-2-97:RR:NC:SP:233 M80101 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Patrick La Quaglia Masterpiece International, Ltd. 2300 Higgins Road, Suite 301 Elk Grove Village, IL 60007-2618 RE: The tariff classification of sculptures from Switzerland. Dear Mr. La Quaglia: In your letter dated January 18, 2006, you requested a tariff classification ruling for sculptures by Not Vital. Not Vital was born in Sent, Engadine, Switzerland in 1948. Twenty years later he moved to Paris to study art. He then studied sculpture at the Centre Universitaire Experimental de Vincennes. Based on the submitted literature, Mr. Vital has exhibited his works throughout the world and he 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 subheading 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. Original sculptures made in excess of 12 or having a utilitarian purpose are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material in chief value. 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