NY 867794
October 22 1991
CLA-2-97:S:N:N1:233 867794
Ms. Judy Campbell
W.Y. Moberly, Inc., U.S. Customs Broker
Box 164
Port of Sweetgrass, Montana 59484
RE: The tariff classification of sculptures from Canada.
Dear Ms. Campbell:
Your letter dated October 8, 1991, on behalf of Martha
Henry, Calary, Alberta, T3C OK1, requested information concerning
the dutiable status of her sculptures from Canada.
Martha Henry is a Canadian working in original glass
sculptures. Based on the submitted resume, Ms. Henry has
exhibited in Canada, Norway and the United States, and is
recognized as a professional artist of the free fine arts.
Original sculptures, limited to the first 12 in an edition,
made by the artist are classifiable in item 9703.00.0000,
Harmonized Tariff Schedules of the United States (HTSUS), which
provides for original sculptures and statuary, in any material.
The duty rate will be free. Original sculptures made in excess
of 12 are not within the provisions of heading 9703, TSUS, and
are dutiable according to their component material 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