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NY N003211




November 17, 2006

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

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 France.

Dear Ms. Chmiel:

In your letter dated November 3, 2006, you requested a tariff classification ruling for sculptures by Andrey Lekarski.

Andrey Lekarski was born in Sofia, Bulgaria in 1940. From 1954 to 1959 he studied at the School of Visual Arts in Moscow. In 1962, he attended the School of Beautiful Arts in Paris. He currently lives and works in France. Based on the submitted literature, Andrey Lekarski has exhibited his works in France, Bulgaria and Mexico and he is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Andrey Lekarski 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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