The tariff classification of sculptures from Germany.

NY F86145 April 26, 2000 CLA-2-97:RR:NC:SP:233 F86145 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. James Opinsky Art Services Management 253 East 72nd Street No.3 New York, NY 10021 RE: The tariff classification of sculptures from Germany. Dear Mr. Opinsky: In your letter dated April 14, 2000, you requested a tariff classification ruling for sculptures created by Gregor Schneider. Gregor Schneider was born in Rheydt, Germany in 1969. From 1989 to 1992, he attended the Dusseldorf Academy, Munster Academy and Hamburg Academy. Based on the submitted biography, Mr. Schneider has exhibited in private and public collections throughout the world and is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Gregor Schneider will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division