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NY L84828




May 13, 2005

CLA-2-97:RR:NC:SP:233 L84828

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 Spain.

Dear Ms. Gershon:

In your letter dated April 28, 2005, you requested a tariff classification ruling for sculptures created by Faustino Aizkorbe.

Faustino Aizkorbe, whose work is displayed in Europe, China and Japan, as well as the United States, is well known for his large-scale abstract sculptures made from marble, steel, bronze, stone and wood. His polished surfaces, curved lines and circles combine to create self-standing forms, resembling and suggesting a connection to the pieces of a machine. Born in 1948 in Navarra, Spain, Aizkorbe lives and works in Pamplona, Spain. Based on the submitted literature, he has exhibited throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures created by Faustino Aizkorbe 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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