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NY A87403




September 10, 1996

CLA-2-97:RR:NC:FC:233 A87403

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Beatrice Chang
Gallery Dai Ichi Arts, Ltd.
24 West 57th Street
New York, NY 10019

RE: The tariff classification of ceramic sculptures from Japan.

Dear Ms. Chang:

In your letter dated August 1, 1996, you requested a tariff classification ruling for ceramic sculptures created by Yoshiro Kimura.

Yoshiro Kimura is a sculptor living and working in Japan. He creates unique, non-functional ceramic sculptures. After college, Mr. Kimura visited 47 countries, and traveled to kilns all over Japan. Based on the submitted literature, Mr. Kimura's works have been exhibited in private as well as public collections in Japan and throughout the world and he is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Yoshiro Kimura 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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