CLA-2-97:S:N:N8:233 889119
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