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NY I83824




June 28, 2002

CLA-2-97:RR:NC:SP:233 I83824

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 Scotland.

Dear Mr. Quaglia:

In your letter dated June 21, 2002, you requested a tariff classification ruling for sculptures created by Andy Goldsworthy.

Andy Goldsworthy was born in Cheshire, England in 1956. In 1978 he earned a B.A. from Preston Polytechnic, Lancashire Annex. In 1986 he moved to Penpont, Dumfriesshire, Scotland. Based on the submitted biography, Mr. Goldsworthy’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 Andy Goldsworthy 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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