NY a82665: The tariff classification of ceramic sculptures from Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

	NY A82665
                                                                    April 30, 1996


CLA-2-97:RR:NC:FC:233 A82665  

CATEGORY:  Classification

TARIFF NO.: 9703.00.0000 

Ms. Margaret Shiu Tan
The Bamboo Curtain Studio
101 West 79th Street, apt. 25B
New York, NY 10024

RE:	The tariff classification of ceramic sculptures from Taiwan.

Dear Ms. Tan:

	In your letter dated April 9, 1996, you requested a tariff classification ruling for a ceramic sculpture created by Mr. Chen-Chou Liou.

	Mr. Liou is a sculptor living and working in Taiwan.   In 1978, he graduated from the National Taiwan Academy of Arts, and in 1984, received a M.F.A. degree in Ceramics from Kyoto City University of Arts in Kyoto, Japan.  Based on the submitted literature, Mr. Liou has exhibited in Taiwan and throughout the world and is recognized as a professional artist of the free fine arts.  Each sculpture created by Mr. Liou is unique and has no utilitarian function.

	The applicable subheading for sculptures by Chen-Chou Liou 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.   

	This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

	A copy of this ruling letter 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,



  
								Roger J. Silvestri
								Director
								National Commodity   
								Specialist Division