United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 817383




December 22, 1995

CLA-2-94:RR:NC:FC 233 817383

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Fritz Dietl
Techno Export, Inc.
182-30 150th Road, Room 207
Jamaica, N.Y. 11413

RE: The tariff classification of sculptures by Giuseppe Penone. Dear Mr. Dietl:

In your letter dated December 6, 1995, you requested a tariff classification ruling for sculptures by Mr. Giuseppe Penone.

Mr. Penone, an Italian sculptor, was born in 1947 in Garessio and now lives and works in Turin. In 1969, Mr. Penone performed a one artist exhibition entitled "Disegni Progetti" at the Galleria Gian Enzo Sperone, Turin, and in 1970, "111 Biennale Internationale at the della giovane pittura Comportamenti, Progetti, Mediazioni," at the Museo Civico in Bologna. In 1972, he performed a one artist exhibition entitled "Documenta 5," at the Museum Fridericianum, Kassel, and in 1974, "Die verlorene Identitat: Zur Gegenwart des Romantischen," at the Stadtisches Museum, Leverkusen. In 1975, "Self Portraits," at the Fine Arts Building, New York, and in 1976, "Plane, Zeichnungen, Diagramme," at the Galerie Paul Maenz, Cologne.

Each original sculpture that Mr. Penone creates is either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated methods. Based on the submitted resume, Mr. Penone has exhibited in the United States, Canada, Nova Scotia, Australia, Brazil, England, Ireland, France, Germany, Holland, Spain, Greece and Italy, 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 that are functional or made in excess of 12 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 the ruling 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

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