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NY M83581




May 17, 2006

CLA-2-97:RR:NC:SP:233 M83581

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

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

RE: The tariff classification of sculptures from England.

Dear Ms. Chmiel:

In your letter dated May 16, 2006, you requested a tariff classification ruling for sculptures by Phillip King.

Phillip King was born in 1934 in Tunisia. He moved to England in 1945, attended Cambridge University and studied sculpture at St. Martins School of Art. He became Professor of Sculpture at the Royal College of Art in London from 1980 to 1990. Phillip King has exhibited throughout the world and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Phillip King, 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. 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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