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NY N010178




April 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

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 April 16, 2007 you requested a tariff classification ruling for a sculpture created by Pierre Fournier des Corats.

Born in Moulins, France in 1883, Pierre Fournier des Corats was associated with the French Art-Deco movement. He is best known for his public monuments, commissioned in France. His artwork garnered numerous awards and was exhibited at the Paris Salon des Artistes Francais. The items being entered, referred to as “The Four Seasons” (1923 – 1931), are monumental bronzes that are the only remaining pieces of this work. In the United States during the early 1930’s, the newspaper publisher William Randolph Hearst commissioned stone versions of this work for his personal residence. These sculptures have since disappeared. Pierre Fournier des Corats is recognized as a professional artist of the free fine arts.

The applicable subheading for the sculpture 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.

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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