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NY N026065




April 24, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Sharon Pearce
Jack Lewin Associates, Inc.
P.O. Box 66381
Chicago, IL 60666

RE: The tariff classification of sculpture from Italy.

Dear Ms. Pearce:

In your letter dated April 15, 2008, you requested a tariff classification ruling for sculptures created by Giulio Paolini.

Giulio Paolini was born in Genoa, Italy in 1940. His work has been exhibited in museums and art shows since 1964. These include the Kunstmuseum Luzern, Staatsgalerie Stuttgart, Kunstmuseum Winterthur and the Royal Museum of Fine Arts of Belgium. The artist currently lives and works in Turin, Italy. Based on his numerous exhibitions over a forty year period, Giulio Paolini is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Giulio Paolini will be 9703.00.0000 Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material.” The duty rate will be free. Sculptures that are functional or in editions of more than twelve are classifiable according to the component material.

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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