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NY B82260





February 25, 1997

CLA-2-97:RR:NC:SP:233 B82260

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Christopher Wilson
Antipodes
18-24 The Parkway
Katonah, NY 10536

RE: The tariff classification of glass sculptures from Australia.

Dear Mr. Wilson:

In your letter dated January 28, 1997, you requested a tariff classification ruling for glass sculptures created by Marc Kalita.

Mr. Kalita is an artist currently living and working in Australia. Born in Paris, France in 1951, he relocated to Australia in 1974 where he started to work with glass. His sculptures have been used for selected commissions and publications and have won him major awards. Each sculpture that Mr. Kalita creates is either unique, one-of-a-kind or in a limited edition and is not reproduced in any manner by automated production methods. Based on the submitted literature, Mr. Kalita has exhibited in collections in Australia, the United States, France and Japan and he is recognized as a professional of the free fine arts.

The applicable subheading for sculptures in editions not exceeding twelve pieces, 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 which 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 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,

Gwenn Klein Kirschner

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