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NY L81337




December 14, 2004

CLA-2-97:RR:NC:SP:233 L81337

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Heather Gershon
Masterpiece International, Ltd.
2300 Higgins Road, Suite 301
Elk Grove, Village, IL 60007-2618

RE: The tariff classification of sculptures from England.

Dear Ms. Gershon:

In your letter dated November 24, 2004, you requested a tariff classification ruling for sculptures created by Naoko Sato.

Naoko Sato was born in Nagano, Japan in 1964 but her artistic development took place primarily in England. She completed a foundation course at the Central St. Martin’s School of Art, London, in 1983. After earning a degree in glass design at Middlesex University, she gained her MA from the Royal College of Art, London, in 1999. Based on the submitted resume, her work has been widely exhibited in top galleries both in the United Kingdom and abroad and she is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Naoko Sato 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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