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NY 896887




April 29, 1994

CLA-2-97:S:N:N8:233 896887

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 April 8, 1994, you requested a tariff classification ruling for sculptures by Louis-Ernest Barrias.

Mr. Barrias was a French artist who lived from 1841 to 1905. He conducted a long and successful career in Paris with the sphere of academic art creating original sculptures. Each sculpture 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. Barrias 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 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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