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NY C87124




April 27, 1998

CLA-2-97:RR:NC:SP:233 C87124

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Scott Jacobson
Leo Kaplan Modern
965 Madison Avenue
New York, NY 10021

RE: The tariff classification of sculptures from Czech Republic.

Dear Mr. Jacobson:

In your letter dated April 13, 1998, you requested a tariff classification ruling for sculptures created by Josef Marek.

Mr. Marek is presently an associate professor at Toyama City Institute of Glass Art in Toyama, Japan. In 1982 he graduated from the School of Glass Art in Kamenicky Senov, Czech Republic. From 1982 to 1986 he was a glass cutter for Crystalex Novy Bor, Czech Republic. From 1986 to 1989 he was a teacher in the School of Glass Craft, Kamenicky Senov. From 1989 to 1990 he was a designer and leader of glass, cold-work, and Studio Arts and Crafts, Prague. He attended the Academy of Applied Art, Prague from 1990 to 1996 and Alfred University, New York from 1994-1995. Based on the submitted resume, Mr. Marek has exhibited in the U.S.A., the Czech Republic, Holland and Spain and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Josef Marek 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 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,

Robert B. Swierupski

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