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NY 817406




December 22, 1995

CLA-2-97:RR:NC:FC 233 817406

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

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

RE: The tariff classification of sculptures by Gabriel Orozco.

Dear Mr. Dietl:

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

Mr. Orozco, a Mexican sculptor, was born in Veracruz, Mexico, in 1962, and lives in Mexico and New York City. From 1981-84, he studied at the Escuela Nacional de Artes Plasticas, U.N.A.M., Mexico. From 1986-87, he studied at Circulo de Bellas Artes, Madrid. In 1993, he performed a one artist exhibition at the "Project 41" at the Museum of Modern Art, New York, at the Galerie Crousel Robelin BAMA, Paris, and at the Kanaal Art Foundation, Kortrijk. In 1994, he performed a one artist exhibition at the Marian Goodman Gallery, New York and the Museum of Contemporary Art, Chicago.

Each original sculpture that Mr. Orozco creates is either unique, one-of-a-kind or in a limited edition and was not reproduced in any manner by automated production methods. Based on the submitted resume, Mr. Orozco has exhibited in the United States, England, France, Belgium, Holland, Spain, Italy and Mexico, 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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