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NY L89647




December 30, 2005

CLA-2-97:RR:NC:SP:233 L89647

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Laurene Grunwald
Frederik Meijer Gardens &
Sculpture Park
1000 East Beltline NE
Grand Rapids, MI 49525

RE: The tariff classification of sculptures from the United Kingdom.

Dear Ms. Grunwald:

In your letter dated December 28, 2005, you requested a tariff classification ruling for sculptures by Andy Goldsworthy.

Andy Goldsworthy was born in Cheshire, England in 1956. From 1974 to 1975 he attended Bradford Art College. From 1975 to 1978 he attended Preston Polytechnic, Lancaster Annex, Lancashire, earning a Bachelor of Arts degree. Based on the submitted literature, Mr. Goldsworthy has exhibited his works throughout the world and he is recognized as a professional artist of the free fine arts.

Original sculptures made by the artist, limited to the first 12 in an edition, are classified in item 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The rate of duty will be Free. Original sculptures made in excess of 12 or having a utilitarian purpose are not within the provisions of heading 9703, HTSUS, and are dutiable according to their component material in chief value.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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