The tariff classification of sculptures from Germany.

NY H81287 May 25, 2001 CLA-2-97:RR:NC:SP:233 H81287 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Cindy M Petriw Harry F. Long Inc. 2525 Busse Highway #100 Elk Grove Village, IL 60007 RE: The tariff classification of sculptures from Germany. Dear Ms. Petriw: In your letter dated May 8, 2001, you requested a ruling on tariff classification for sculptures created by Markus Schaller. Marcus Schaller was born in HofSaale, Germany in 1966. He attended the High School of Art from 1988 to 1994. Based on his biography, Markus Schaller’s works have been exhibited in private as well as public collections throughout the world and he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Markus Schaller 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. 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