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NY 898570




June 16, 1994

CLA-2-97:S:N:N8:233 898570

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Diane Rosenblum
Sotheby's
1334 York Avenue
New York, New York 10029

RE: The tariff classification of sculptures from Belgium.

Dear Ms. Rosenblum:

In your letter dated May 23, 1994, you requested a tariff classification ruling for sculptures by Joseph Lambeaux.

Mr. Lambeaux was a Belgium artist who lived from 1852 to 1908. While a student in the Academic d'Anvers, Mr. Lambeaux obtained in 1881 the gold medal at the Exhibition de Bruxelles. He was one of the apostles of realist sculpture among Belgian artists in the nineteenth century. This rustic man sometimes put too many unintelligible but simplistic symbols on the items of his tortured genius. He exhibited at the Museum Anvers including such sculptures as Le Laiser and Les Passions Humaines.

Each sulpture 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. Lambeaux 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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