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NY N020063




December 3, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Emilia Polonowicz
Masterpiece International, Ltd.
2300 Higgins Road Suite 301
Elk Grove Village, IL 600007-2618

RE: The tariff classification of sculpture from France.

Dear Ms. Polonowicz:

In your letter dated November 19, 2007 you requested a tariff classification ruling for sculpture and objets d’art by Francois-Raoul Larche.

Francois-Raoul Larche was born Saint-Andre-de Cubzac in Gironde, France in 1860. The son of an ornamental sculptor, Larche entered the Ecole des Beaux-Arts in Paris in 1878. His instructors included Franco Jouffroy, Eugene Delaplanche and Alexandre Falguiere. He worked in most branches of sculpture but specialized in that of the ‘art edition.’ The founders Siot-Decauville cast many of his statuettes and objets de art such as vases, ashtrays and lamps. He has exhibited throughout the world and is recognized as a professional artist of the fine arts.

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Heading 9703, HTSUS, provides for original sculptures and statuary, in any material. Chapter 97, Legal Note 3, indicates that heading 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character.

Please note that sculptures are limited to the first twelve castings and do not include functional items. Those objets d’art, including vases, ash trays and lamps which are mass-produced by a factory based on the artist’s design will be classified in their eo nomine subheading and are not eligible for entry in subheading 9703.

The applicable subheading for sculpture by Francois-Raoul Larche that is not functional and in a limited addition of twelve or less 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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