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NY N009805




April 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Linda Faigen
15214 SW Millikan Way #713
Beaverton, OR 97006

RE: The tariff classification of sculptures from Israel.

Dear Ms. Faigen:

In your letter dated April 13, 2007, you requested a tariff classification ruling for sculptures by Dan Shiloh.

Dan Shiloh was born in Israel in 1945. After studying at the University of Illinois in Chicago, he eventually returned to Israel where he lives and works. He creates unique sculptures usually of metal. He has exhibited in art galleries in Israel and is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Dan Shiloh 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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