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NY N003213




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 Chile.

Dear Ms. Chmiel:

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

Palolo Valdes was born in 1956 in Santiago de Chile, Chile. To create his sculptures, he casts aluminum and bronze over river rocks held together with steel armatures. The result is a primitive looking form that appears to have been erupted onto the face of the earth. Based on the submitted biography, Palolo Valdes’ works have been exhibited in private and public collections throughout the world and he is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Palolo Valdes 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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