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NY N026326




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 11, 2008, you requested a tariff classification ruling for sculptures created by Joel Morrison.

Joel Morrison was born in Seoul, South Korea in 1975. He was educated at the University of Iowa where he received a BFA in painting. His work has been exhibited at art galleries, usually in group shows, since 2003. The artist currently lives and works in Brooklyn, New York. Based on his exhibitions, Joel Morrison is recognized as a professional artist of the free fine arts.

The applicable subheading for sculptures by Joel Morrison 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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