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NY L80229




October 19, 2004

CLA-2-97:RR:NC:SP:233 L80229

CATEGORY: CLASSIFICATION

TARIFF NO.: 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 sculptures from England.

Dear Mr. La Quaglia:

In your letter dated October 8, 2004, you requested a tariff classification ruling for sculptures created by Tracey Emin.

Tracey Emin was born in London in 1963 and raised in Margate, Kent. She completed an MA in painting at the Royal College of Art. Based on the submitted biography, Ms. Emin has exhibited internationally including solo and group exhibitions in Holland, Germany, Japan, Australia and America and she is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Tracey Emin 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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