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NY A83346




May 7, 1996

CLA-2-97:RR:NC:FC:233 A83346

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Mary Ann Luchetti
The Luchetti Sculpture and Drawing Studio Borgo San Frediano 55/R, 59R
50124 Florence, Italy

RE: The tariff classification of terracotta sculptures from Italy.

Dear Ms. Luchetti:

In your letter dated April 13, 1996, you requested a tariff classification ruling for a terracotta sculpture created by you.

Based on the submitted literature, you received a Master of Fine Arts in Figurative Sculpture and Drawing in 1966, and a Bachelor of Fine Arts Teaching from Pratt Institute in 1963. In addition, you attended the New York Studio School and the Accademia di Belle in Florence. Your sculpture, drawing and metal work have been exhibited and are in collections in the United States and in Italy and you are recognized as a professional artist of the free fine arts. Each sculpture created by you is unique and has no utilitarian function.

The applicable subheading for sculptures by you will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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

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