United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY A87668




September 23, 1996

CLA-2-97:RR:NC:FC:233 A87668

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Eileen Dougherty
Marlborough Gallery Inc.
40 West 57th Street
New York, NY 10019

RE: The tariff classification of sculptures from Poland.

Dear Ms. Dougherty:

In your letter dated September 5, 1996, you requested a tariff classification ruling for sculptures created by Magdalena Abakanowicz.

Magdalena Abakanowicz is a sculptor living and working in Poland. She studied at the Academy of Fine Arts in Warsaw from 1950 to 1954. Her works have been exhibited in various private and public exhibitions internationally and in Poland. Based on the submitted literature, Magdalena Abakanowicz is recognized as a professional artist of the free fine arts.

Original sculptures created by Magdalena Abakanowicz, limited to the first 12 in an edition, are classified in subheading 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. 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 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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