NY 855321
Aug 29 1990
CLA-2-97:S:N:N1:233 855321
Mr. George Wyllie
9 McPherson Drive
Gourock, Renfrewshire, PA19LJ
Scotland, United Kingdom
RE: The tariff classification of sculptures from Scotland.
Dear Mr. Wyllie:
In your letter dated August 3, 1990, you requested a tariff
classification ruling.
You are a sculptor living and working in Scotland. From the
resume you have submitted, you have exhibited throughout Europe
and are recognized as a professional artist of the free fine
arts.
The applicable subheading for sculptures by George Wyllie
will be 9703.00.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for original sculptures amd
statuary, in any material. The rate of duty will be free.
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