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NY C88456




June 4, 1998

CLA-2-97:RR:NC:SP:233 C88456

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 the Czech Republic.

Dear Mr. Jacobson:

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

Vladimir Kopecky is a sculptor living and working in the Czech Republic. Mr. Kopecky studied at the Specialized School of Glassmaking at Kamenicky Senov from 1946 to 1948, at the glass school at Novy Bor from 1948-1949, and at the Academy of Applied Arts, Prague from 1949-1956. Based on the submitted literature, Mr. Kopecky's works have been exhibited in private as well as public collections in the Czech Republic and throughout the world and he is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Vladimir Kopecky 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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