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NY N006053




January 31, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Angela Luludakis
Jack Lewin Associates, Inc.
P.O. Box 66381
Chicago, IL 60666

RE: The tariff classification of sculptures from the Netherlands.

Dear Ms. Luludakis:

In your letter dated January 25, 2007, you requested a tariff classification ruling for sculptures by Folkert de Jong.

Folkert de Jong was born in Alkmaar, Netherlands in 1972 and currently lives and works in Amsterdam. He attended Academy for Visual Arts, Amsterdam from 1994 to 1996 and Rjiksakademie van Beeidende Kunsten, Amsterdam from 1998 to 2000. Based on the submitted literature, de Jong’s 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 Folkert de Jong 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 made in excess of 12 or which are functional are not within the provisions of heading 9703, HTSUS, and are classified 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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