CLA-2-97:RR:NC:SP:233 D83019
Ms. Valeri Sokolovski
#29 15329 - 99 Ave.
Surrey, B.C. V3R 7T7
Canada
RE: The tariff classification of sculptures from Canada.
Dear Ms. Sokolovski:
In your letter dated September 24, 1998 you requested a tariff
classification ruling for sculptures created by you.
You are a sculptor who lives in Canada. You attended Alma-Ata Art College, Kazakhstan from 1960 to 1962, Art College of
Odessa, Ukraine from 1963 to 1968, and Artistic Enterprise of
Odessa, Ukraine from 1968 to 1992. You were a member of the All
Union Society of Artists, U.S.S.R. from 1974 to 1992 and have been
a member of the Sculptors Society of British Columbia since 1995.
You worked as a sculptor in Odessa and you completed monumental
works and installations throughout Odessa, Ukraine and the Republic
of Moldova. You were commissioned to complete numerous memorial
plaques in bronze, marble and granite in various communities
throughout the former U.S.S.R. You were also commissioned to
complete numerous marble portraits which are now housed in various
museums throughout the former U.S.S.R. Your sculptures are of
human and animal form created out of wood, marble, plaster of Paris
and other soft and hard stones. Each sculpture that you create is
either unique, one-of-a-kind or in a limited edition and was not
reproduced in any manner by automated production methods. Based on
the submitted resume, you have exhibited in public and private
collections worldwide and are recognized as a professional artist
of the free fine arts.
The applicable subheading for sculptures created by you will
be 9703.00.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for original sculptures and statuary, in any
material. The rate of duty will be free. Sculptures that are
functional or made in excess of 12 are dutiable according to their
essential character.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time this
merchandise is imported. If you have any questions regarding the
ruling, contact National Import Specialist Lawrence Mushinske at
212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division