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NY D82807




October 14, 1998

CLA-2-42:RR:NC:3 353 D82807

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.8000

Mr. Pablo Merlo Flores
18175 SW Pilkington Rd.
Lake Oswego, Or 97035

RE: The tariff classification of leather sculptures from Argentina.

Dear Mr. Flores:

In your letter dated September 16, 1998 you requested a tariff classification ruling.

The merchandise you have requested a binding ruling for are leather sculptures that are hand made by a local Argentinean artist. The sculptures represent the mix of cultures and artistic tendencies inhabiting Argentina, a mix between European and Native Argentineans.

The merchandise is not considered a work of art. No information on the artist or information on the quantity produced was supplied to this office.

The applicable subheading for the leather sculptures will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other articles of leather or of composition leather: Other: Other." The rate of duty will be Free.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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