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NY H87228




January 24, 2002

CLA-2-97:RR:NC:SP:233 H87228

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Patrick La Quaglia
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove, IL 60007

RE: The tariff classification of sculptures from England.

Dear Mr. La Quaglia:

In your letter dated January 22, 2002, you requested a tariff classification ruling for sculptures created by Paul McCarthy.

Paul McCarthy was born in Salt Lake City, Utah in 1945. He studied at San Francisco Art Institute (BFA, 1969) and the University of Southern California (MFA, 1973), and currently lives in Altadena, California. Based on the submitted biography, Mr. McCarthy’s works have been exhibited in private as well as public collections throughout the world and he is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Paul McCarthy 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.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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