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NY C87291





May 1, 1998

CLA-2-97:RR:NC:SP:233 C87291

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 France.

Dear Mr. Jacobson:

In your letter dated April 13, 1998, you requested a tariff classification ruling for sculptures created by Jean Francois Fouilhoux.

Mr. Fouilhoux was born in Corbeil-Essonne, France. From 1962 to 1968, he studied at "Ecole Nationale Superieur des Arts Appliques, Paris. Based on the submitted resume, Mr. Fouilhoux has exhibited in galleries and museums in France, Germany, the Netherlands, Norway, Switzerland, Italy, Japan and the United States and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Jean Francois Fouilhoux 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, Director
National Commodity Specialist

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