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NY K81265




November 20, 2003
CLA-2-97:RR:NC:SP:233 K81265

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Mr. Saeng Naviengkham
Nippon Express USA Inc.
Chicago Air Cargo Branch
95 N. Division St.
Bensenville, IL 60106

RE: The tariff classification of sculptures from Japan.

Dear Mr. Naviengkham:

In your letter dated November 19, 2003, you requested a tariff classification for sculptures created by Kazumi Ikemoto.

Kazumi Ikemoto was born in 1954 in Kyoto, Japan. In 1979 he graduated from the Department of Plastic Arts, Faculty of Fine Arts, Kyoto City University of the Arts. He is currently an associate professor at Junabashi, Setagayaku, Tama Art University in Tokyo, Japan. Based on the submitted resume, Mr. Ikemoto’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 Kazumi Ikemoto 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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