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NY I84388




August 12, 2002

CLA-2-97:RR:NC:2:233 I84388

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Kelly M. Smith
Marx-Saunders Gallery, Ltd.
230 West Superior
Chicago, IL 60610

RE: The tariff classification of sculptures from Japan.

Dear Ms. Smith:

In your letter dated July 22, 2002, you requested a tariff classification ruling for sculptures created by Etsuko Nishi

Born in Japan, Etusko Nishi has been working with glass for over 25 years. The artist has studied at prestigious schools in locations throughout the world, such as Mukogawa University-Japan, Pilchuk Glass School in Seattle, Washington and Canberra School of Art-Australia where the artist earned a Post-Graduate Diploma of Art. Based on the submitted biography, the artist’s works have been exhibited in private as well as public collections, worldwide. Etusko Nishi is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Etusko Nishi 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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