The tariff classification of sculptures from France.

NY H84950 August 8, 2001 CLA-2-97:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Sharon Pearce Jack Lewin Associates, Inc. P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of sculptures from France. Dear Ms. Pearce: In your letter dated August 6, 2001, you requested a ruling on tariff classification for sculptures created by Philippe Anthonioz. Philippe Anthonioz is a contemporary French sculptor who lives and works in Paris, where he has an atelier. Based on the submitted literature, Mr. Anthonioz’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 Philippe Anthonioz 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