The tariff classification of sculptures from France.

N006799 February 13, 2007 CLA-2-97:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9703.00.0000 Mr. Patrick La Quaglia Masterpiece International, Ltd. 2300 Higgins Road, Suite 301 Elk Grove Village, IL 60007-2618 RE: The tariff classification of sculptures from France. Dear Mr. La Quaglia: In your letter dated February 5, 2007, you requested a tariff classification ruling for sculptures by Olivier Berlincourt. Olivier Berlincourt was born and lives in France. He received a degree in 1979 from the Ecole Boulle in Paris. He creates unique sculptures and has exhibited at various art institutions around the world. Based on the submitted biography, he is recognized as a professional artist of the free fine arts. The applicable subheading for sculptures by Olivier Berlincourt will be 9703.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Original sculptures and statuary, in any material”. The rate of duty will be free. Sculptures that are functional or made in excess of 12 are dutiable according to their essential character. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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