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NY N026066




April 28, 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.

Dear Ms. Pearce:

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

John McCracken was born in Berkeley, California in 1934. He was educated at California College of Arts & Crafts in Oakland, California and served as an art professor at University of California – Los Angeles; School of Visual Arts (New York) and University of California – Santa Barbara. His work has been exhibited at The Whitney Museum of American Art (New York), Cranbrook Art Museum (Bloomfield Hills, Michigan), Museum of Contemporary Art (Los Angeles), Musee des Beaux-Artes (Nantes, France), Norton Museum of Art (Palm Beach, Florida) and numerous other museums, He currently lives and works in New Mexico. Based on his numerous exhibitions, Mr. McCracken is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by John McCracken 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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