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NY J81738




March 19, 2003

CLA-2-98:RR:NC:SP:233 J81738

CATEGORY: CLASSIFICATION

TARIFF NO.: 9810.00.4000

Ms. Susan Mas
Ms. Jenny Doh
El Sol Science and Arts Academy of Santa Ana 1010 N. Broadway St.
Santa Ana, CA 92701

RE: The tariff classification of sculptures from Mexico.

Dear Ms. Mas and Ms. Doh:

In your letter dated March 9, 2003, you requested a tariff classification ruling for sculptures created by Mexican artist Vladimir Cora.

You indicate that three sculptures have been donated by Mr. Cora to El Sol Science & Arts Academy, a public charter school. This donation will allow the art pieces to become public art installed at the school campus. Mr. Cora was born in Acaponeta, Nayarit, Mexico in 1951 and has emerged as one of the most celebrated artists from Mexico. Cora lives and produces work in Acaponeta, Nayarit but also maintains a studio in the artist village of Santa Ana and travels back and forth from Nayarit and Santa Ana. Cora’s works have been exhibited in galleries around the world and Cora’s donation to El Sol reflects his commitment to “giving back” to the community, in particular, to public education. You have submitted photos of the sculptures with your request.

The applicable subheading for the sculptures will be 9810.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes, or for the encouragement of the fine arts: Sculptures and statuary.” 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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