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NY 897791



May 25, 1994

CLA-2-97:S:N:N8:233 897791

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 France.

Dear Ms. Rosenblum:

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

Mr. Destot was a French artist who lived from 1864 to 1918. In 1906, he modelled a terracotta sculpture representing three persons, and presented it to the Hotel-Dieu. There are three examples in bronze; one is in the collection of Leopold Bussy, nephew of Leopold Ollier, and the other is at the Museo Des Hospices where we can now admire it. Based on the submitted resume, Mr. Destot has exhibited throughout Europe and is recognized as a professional artist of the free fine 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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