The tariff classification of sculptures from Romania.

NY J86007 May 16, 2003 CLA-2-97:RR:NC:SP:233 J86007 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Ms. Mirela Van Dyke Art Novell 1224 Weeden Creek Rd. Sunnyside Mall, #4 Sheboygan, WI 53081 RE: The tariff classification of sculptures from Romania. Dear Ms. Van Dyke: In your letter dated May 4, 2003, you requested a tariff classification ruling for sculptures created by Mihaela Covanevski. Mihaela Covanevski graduated from the Institute of Fine Art in Romania. Her works are one of a kind or in a limited edition with no utilitarian value. Based on the submitted literature, Ms. Covanevski’s works have been exhibited throughout Europe and she is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures created by Mihaela Covanevski 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division