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NY 897788




May 27, 1994

CLA-2-97:S:N:N8:233 897788

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Diane Rosenblum
Sotheby's
1334 York Avenue
New York, New York 10021

RE: The tariff classification of sculptures from Italy.

Dear Ms. Rosenblum:

In your letter dated May 4, 1994, you requested a tariff classification ruling for sculptures by Alfredo Pina.

Mr. Pina was an Italian artist who lived from 1883 to 1920. Mr. Pina was born in Milan and studied at the Academy of the Brera where he won the National Grand Prix of Italy. At the age of 25 he went to Rome where he spent three years before he set off for France. His works of this period include Pisanella, Victor Hugo, Wagner, Paganini, the bust of M. Capet, the Mayor of Sceaux, the Scythe Sharpener and also the first wax sketch of the young dancer which became the Torso of an Adolescent. He exhibited in Paris from 1911 to 1914 and was unanimously elected General of the Society of Italian Artists in Paris in 1914. After the war Pina went to Montpellier where he made the bust of Beethoven and returned to Paris for his Exhibition at the Allard Gallery in 1920.

Each sculpture that he created was either unique, one-of-a- kind or in a limited edition and was not reproduced in any manner by automatic production methods. Based on the submitted resume, Mr. Pina has exhibited throughout Europe and is recognized as a professional artist of the free find arts.

Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are not within the provision of heading 9703, HTSUSA, and are dutiable according to their essential character.

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

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