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NY J84322




May 5, 2003

CLA-2-97:RR:NC:SP:233 J84322

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.10.0000; 9703.00.0000

Mr. Patrick La Quaglia
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove Village, IL 60007-2618

RE: The tariff classification of paintings and sculptures from Argentina.

Dear Mr. La Quaglia:

In your letter dated April 24, 2003, you requested a tariff classification ruling for paintings and sculptures created by Raul Diaz.

Raul Diaz was born in Cordoba, Argentina, in 1952, and continues to live in his native city. Although trained as an architect, in his heart Raul Diaz was always a painter. At the age of thirty-four, Diaz devoted himself full time to painting, and since 1984 has gained much respect and notoriety throughout the United States, Europe and South America having been exhibited in over fifty solo and group exhibitions including the Genaro Perez Museum in Cordoba and the Dubuque Museum of Art. Self-taught as an artist, Diaz's technique reflects considerable sophistication in the heavily worked surfaces of his paintings on wood. These surfaces have been layered, scraped, overpainted, scuffed, collaged and incised with subtle markings. Despite hints of geometric division, Diaz's dream-like paintings create ethereal, textured environments that are both mysterious and compelling. The delicate movements of boats, leaves and figures within the landscape offer a surreal, yet serene and comfortable place that reflects the past and intimates the future. Based on the submitted biography, Mr. Diaz’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 paintings created by Raul Diaz will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Paintings, drawings and pastels, executed entirely by hand.” The rate of duty will be free.

The applicable subheading for sculptures created by Raul Diaz will be 9703.00.0000, 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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