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NY M83432





May 16, 2006

CLA-2-97:RR:NC:SP:233 M83432

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Sharon Pearce
Jack Lewin Associates, Inc.
P.O. Box 66381
Chicago, IL 60666

RE: The tariff classification of sculptures from Japan.

Dear Ms. Pearce:

In your letter dated May 11, 2006, you requested a tariff classification ruling for sculptures by Tatsuo Miyajima.

Tatsuo Miyajima was born in 1957 in Tokyo, Japan. He graduated from Tokyo National University of Fine Arts and Music and two years later completed postgraduate studies at the same institution. Based on the submitted biography, Mr. Miyajima has exhibited throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for original sculptures by Tatsuo Miyajima, limited to the first 12 in an edition, will be 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 9703, HTS, 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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