The tariff classification of sculptures from Germany.

NY H83730 July 17, 2001 CLA-2-97:RR:NC:SP:233 H83730 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Patrick La Quaglia Masterpiece International, Ltd. 2300 Higgins Road, Suite 301 Elk Grove, IL 60007 RE: The tariff classification of sculptures from Germany. Dear Mr. La Quaglia: In your letter dated June 22, 2001, you requested a ruling on tariff classification for sculptures created by Laszlo Moholy-Nagy. Laszlo Moholy-Nagy was an American artist of Russian descent, who was born in Bacsborsod, Hungary in 1895. Mr. Moholy-Nagy was a painter, sculptor, photographer, designer, filmmaker, theorist and teacher. His importance in the 20th century is based as much on his theories as on his practical work. Based on the submitted literature, Mr. Moholy-Nagy’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. He was deceased in 1946 in Chicago. The applicable subheading for sculptures created by Laszlo Moholy-Nagy 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