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NY M83037




May 2, 2006

CLA-2-97:RR:NC:SP:233 M83037

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 France.

Dear Mr. La Quaglia:

In your letter dated April 19, 2006, you requested a tariff classification ruling for sculptures by Dominique Polles.

Dominique Polles was born in Paris in 1945. He started studying medicine although he also studied drawing at the Academie Charpentier. He came in third on the entrance exam for the Beaux Arts and tried his hand at the Ecole d’Architecture. In 1966 he encountered sculpture in London where he was invited by his friend Enzo Plazota. He moved to Carrara in 1970 and settled in PietraSanta where he still lives. He has been a permanent artist at the Galerie Mark Hachem since 2000. Based on the submitted resume, Dominique Polles has exhibited throughout the world and 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 subheading 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. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character.

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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