CLA-2-97:S:N:N8:233 803946
Mr. Ellis Hall
Nippon Express USA, Inc.
New York Ocean Cargo Branch
One World Trade Center, Suite 1769
New York, N.Y. 10048-0359
RE: The tariff classification of sculptures from Japan.
Dear Mr. Hall:
In your letter dated November 1, 1994, you requested a tariff
classification ruling for sculptures by Ryoji Koie.
Mr. Koie is a Japanese who currently lives and works in Japan.
He was born in Tokoname City, Aichi Prefecture, Japan. In Mr.
Koie's work, versatility, flexibility, unpredictability, and
mobility are essential. Mr. Koie is very aware of having in him
many different periods and histories. He feels the need not so
much to cross classes as to be an artist who does not cut himself
off from any category of experience. He is one of the rare potters
who makes pottery that is a continuation and reinvention of making
the radically different Raku, Oribe, and Kutani wares. He is as
comfortable making objects for the contemplative ritual profusion
that makes human formality and control seem delusory.
Each original sculpture that he creates is either unique, one-
of-a kind or in a limited edition and was not reproduced in any
manner by automated production methods. Bases on the submitted
resume, Mr. Koie has exhibited in Spain, France, Canada, Mexico,
Argentina, Japan, and the United States, and is recognized as a
professional artist of the free fine arts. Although some of his
sculptures may take the shape of a vase or plate, none have any
utilitarian use.
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 duty rate will be free. Sculptures made in excess of 12 are
dutiable according to their essential character.
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