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NY 897789



May 27,1994

CLA-2-97:S:N:N8:233 897789

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000; 9703.00.0000

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

RE: The tariff classification of paintings and sculptures from Germany.

Dear Ms. Rosenblum:

In your letter dated May 4, 1994, you requested a tariff classification ruling for paintings and sculptures by Franz Von Stuck.

Mr. Stuck was a German artist who lived from 1863 to 1928. Stuck's paintings adapted the neoclassical vocabulary of Arnold Bocklin and Max Klinger and stood in complete contrast to the then revolutionary movements of Realism and Naturalism. Mr. Stuck's most famous paintings, Sin (1893), War (1894), Paradise Lost (1897), and Salome (1906) were often executed in variations, with frames designed by the artist. Sculpture and painting became a comprehensive unity, a Gesamtkunstwerk (total work of art), which was also achieved in the work of other Jugendstil artists, such as Erler and Riemerschmid.

Each painting and 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. Stuck has exhibited throughout Europe and is recognized as a professional artist of the free fine arts.

Paintings, if hand executed, are classified in item 9701.10.0000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906. The rate of duty will be free. If the paintings are not provided for under the provision of heading 9701, HTSUSA, they are dutiable according to their essential character. Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, 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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