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NY N026324




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 from Italy.

Dear Ms. Pearce:

In your letter dated April 11, 2008, you requested a tariff classification ruling for sculptures created by Robert Gligorov.

Robert Gligorov was born in Kriva, Macedonia in 1960. His work has been exhibited in museums and art shows since 1996. These include solo exhibitions at the Museum of the City, Skopie, Macedonia and Museum of Modern Art in Rijeka, Croatia; as well as galleries in Italy, Belgium, France, New York, Luxembourg and Germany. The artist currently lives and works in Milan, Italy. Based on his numerous solo and group exhibitions, Robert Gligorov is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Robert Gligorov 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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