CLA-2-97:S:N:N8:233 884257
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