NY 878878
OCTOBER 06 1992
CLA-2-97:S:N:N1:233 878878
Ms. Melissa Halpert
Turbulence
812 Broadway
New York City, NY 10003
RE: The tariff classification of sculptures from France.
Dear Ms. Halpert:
In your letter dated September 10, 1992, you requested a
tariff classification ruling.
The sculptures are created by Jean Yves Gosti. They are
unique and made of marble in polychrome. Based on the submitted
resume, Mr. Gosti has exhibited in Europe, mostly France, and is
recognized as a professional artist of the free fine arts.
The applicable subheading for the Gosti sculptures will be
9703.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for original sculptures. 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