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NY H85834




August 31, 2001

CLA-2-98:RR:NC:SP:233 H85834

CATEGORY: CLASSIFICATION

TARIFF NO.: 9812.00.20

Ms. Gloria Boudreau
Masterpiece International, Ltd.
39 Broadway
New York, NY 10006

RE: The tariff classification of float glass decorative panels from Germany.

Dear Ms. Boudreau:

In your letter dated July 20, 2001, on behalf of the Museum of Modern Art, you requested a ruling on tariff classification.

The articles to be imported consist of float glass decorative panels made by hand. The panels will be displayed at the Museum of Modern Art.

Subheading 9812.00.20. Harmonized Tariff Schedule of the United States (HTS), allows duty-free articles imported for exhibition by an institution or society established for the encouragement of agriculture, arts, education or science. U.S. Note 1 to Subchapter XXII states that the provisions of this subchapter do not apply to articles intended for sale or for any purpose other than exhibition or erecting a public monument, nor do they apply to any institution or society engaged in or connected with business of a private or commercial character.

The applicable subheading for the float glass decorative panels will be 9812.00.2000, HTS, which provides for articles imported for exhibition by any institution or society established for the encouragement of agriculture, arts, education or science, or for such exhibition by any State or for a municipal corporation. 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 Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

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