The tariff classification of sculptures from Spain.

NY H84046 August 3, 2001 CLA-2-97:RR:NC:SP:233 H84046 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Rebecca Epstein Donald Young Gallery 933 W Washington Blvd. Chicago, IL 60607 RE: The tariff classification of sculptures from Spain. Dear Ms. Epstein: In your letter dated July 18, 2001, you requested a ruling on tariff classification for sculptures created by Cristina Iglesias. Cristina Iglesias lives and works in Madrid, Spain. She was born in San Sebastian, Spain in 1956. Based on the submitted literature, Ms. Iglesia’s works have been exhibited in private as well as public collections throughout the world and she is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Cristina Iglesias 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