The tariff classification of sculptures from Spain.

NY H82190 June 5, 2001 CLA-2-97:RR:NC:SP:233 H82190 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Karen McBride Expressions of Culture, Inc. 325 West Huron Street, Suite 500 Chicago, IL 60610 RE: The tariff classification of sculptures from Spain. Dear Ms. McBride: In your letter dated May 25, 2001, you requested a ruling on tariff classification for sculptures created by Jordi Serra. Jordi Serra was born in Barcelona, Spain in 1942. Based on the submitted literature, Jordi Serra’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 Jordi Serra 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